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A tax administration reform model for revenue generation in Nigeria

Lower tax revenue generation has affected not only the Nigerian economy but also the level of government expenditure. This research, therefore, pursues the following objectives: (a) to identify the tax administrators’ inputs required for tax revenue generation; (b) to identify the taxpayers’ inputs...

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Main Author: Pantamee, Abdurrahman Adamu
Format: Thesis
Language:English
English
Published: 2018
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/7730/1/s99049_01.pdf
https://etd.uum.edu.my/7730/2/s99049_02.pdf
https://etd.uum.edu.my/7730/
https://sierra.uum.edu.my/record=b1698827~S1
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spelling my.uum.etd.77302021-08-11T05:45:45Z https://etd.uum.edu.my/7730/ A tax administration reform model for revenue generation in Nigeria Pantamee, Abdurrahman Adamu HG Finance Lower tax revenue generation has affected not only the Nigerian economy but also the level of government expenditure. This research, therefore, pursues the following objectives: (a) to identify the tax administrators’ inputs required for tax revenue generation; (b) to identify the taxpayers’ inputs required for tax revenue generation; (c) to analyze the tax administration’s transformation processes for tax revenue generation; and (d) to analyze the association between transformation processes and the tax administrators’ output for tax revenue generation. In achieving these objectives, a case study approach was employed in which data were collected from face-to-face interviews with 20 Federal Inland Revenue Service (FIRS) officials. A self-administered questionnaire was also distributed to 419 taxpayers in Abuja. The findings on the first objective indicate that there is no congruency between tax administration and legislative, companies, judiciary and the executive as well as banks. The result further shows that FIRS performance is affected by a lack of required tangible and intangible resources and inadequate knowledge of employees of the previous challenges and achievements recorded by FIRS in carrying out their mandates. Secondly, the findings reveal that the Nigerian government does not play a great role in providing taxpayers with a safe environment, employment opportunity, and taxpayer education that will enhance voluntary compliance. Thirdly, the study finds congruence among tasks, employees, and formal and informal settings in FIRS. Fourthly, the study discovers that performance is evaluated by the degree of loyalty an employee has to his/her supervisor and not based on the quality and quantum of the work delivered. The main policy implication of this study is that Nigeria can ensure tax compliance and greater tax revenue generation by adopting the Performance-Governance Model of Tax Administration Reform. 2018 Thesis NonPeerReviewed text en https://etd.uum.edu.my/7730/1/s99049_01.pdf text en https://etd.uum.edu.my/7730/2/s99049_02.pdf Pantamee, Abdurrahman Adamu (2018) A tax administration reform model for revenue generation in Nigeria. PhD. thesis, Universiti Utara Malaysia. https://sierra.uum.edu.my/record=b1698827~S1
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HG Finance
spellingShingle HG Finance
Pantamee, Abdurrahman Adamu
A tax administration reform model for revenue generation in Nigeria
description Lower tax revenue generation has affected not only the Nigerian economy but also the level of government expenditure. This research, therefore, pursues the following objectives: (a) to identify the tax administrators’ inputs required for tax revenue generation; (b) to identify the taxpayers’ inputs required for tax revenue generation; (c) to analyze the tax administration’s transformation processes for tax revenue generation; and (d) to analyze the association between transformation processes and the tax administrators’ output for tax revenue generation. In achieving these objectives, a case study approach was employed in which data were collected from face-to-face interviews with 20 Federal Inland Revenue Service (FIRS) officials. A self-administered questionnaire was also distributed to 419 taxpayers in Abuja. The findings on the first objective indicate that there is no congruency between tax administration and legislative, companies, judiciary and the executive as well as banks. The result further shows that FIRS performance is affected by a lack of required tangible and intangible resources and inadequate knowledge of employees of the previous challenges and achievements recorded by FIRS in carrying out their mandates. Secondly, the findings reveal that the Nigerian government does not play a great role in providing taxpayers with a safe environment, employment opportunity, and taxpayer education that will enhance voluntary compliance. Thirdly, the study finds congruence among tasks, employees, and formal and informal settings in FIRS. Fourthly, the study discovers that performance is evaluated by the degree of loyalty an employee has to his/her supervisor and not based on the quality and quantum of the work delivered. The main policy implication of this study is that Nigeria can ensure tax compliance and greater tax revenue generation by adopting the Performance-Governance Model of Tax Administration Reform.
format Thesis
author Pantamee, Abdurrahman Adamu
author_facet Pantamee, Abdurrahman Adamu
author_sort Pantamee, Abdurrahman Adamu
title A tax administration reform model for revenue generation in Nigeria
title_short A tax administration reform model for revenue generation in Nigeria
title_full A tax administration reform model for revenue generation in Nigeria
title_fullStr A tax administration reform model for revenue generation in Nigeria
title_full_unstemmed A tax administration reform model for revenue generation in Nigeria
title_sort tax administration reform model for revenue generation in nigeria
publishDate 2018
url https://etd.uum.edu.my/7730/1/s99049_01.pdf
https://etd.uum.edu.my/7730/2/s99049_02.pdf
https://etd.uum.edu.my/7730/
https://sierra.uum.edu.my/record=b1698827~S1
_version_ 1709670585631506432
score 13.211869

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