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Improving knowledge management framework in tax administration: Nigerian perspective

Tax administration in Nigeria is characterised by low tax revenue generation caused by administrative inefficiency. However, efficient knowledge management (KM) can improve tax administration efficiency and revenue generation. Therefore, the main objective of this research was to study knowledge man...

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Main Author: Okoh, Umale
Format: Thesis
Language:English
English
English
Published: 2021
Subjects:
HF5549-5549.5 Personnel Management. Employment
HJ4771.6 Income Tax. Tax Returns.
Online Access:https://etd.uum.edu.my/9587/1/Depositpermission-not%20allow_s901945.pdf
https://etd.uum.edu.my/9587/2/s901945_01.pdf
https://etd.uum.edu.my/9587/3/s901945_02.pdf
https://etd.uum.edu.my/9587/
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spelling my.uum.etd.95872022-07-12T02:49:20Z https://etd.uum.edu.my/9587/ Improving knowledge management framework in tax administration: Nigerian perspective Okoh, Umale HF5549-5549.5 Personnel Management. Employment HJ4771.6 Income Tax. Tax Returns. Tax administration in Nigeria is characterised by low tax revenue generation caused by administrative inefficiency. However, efficient knowledge management (KM) can improve tax administration efficiency and revenue generation. Therefore, the main objective of this research was to study knowledge management process in order to improve its efficiency and tax administration performance in Nigeria. The specific objectives of this study were: (a) to investigate how critical the inputs for the KM processes in the Federal Inland Revenue Service (FIRS) are; (b) to identify the KM processes for efficiency in FIRS; (c) to examine how the KM processes explain the outputs of FIRS and (d) to identify the strategies needed to improve KM in FIRS. The case study methodology was employed to achieve the objectives. Qualitative data were collected through face-to-face interviews with 20 tax administrators at FIRS. Data from the face-to-face interviews were also supported by a documentary study. Firstly, this study found that experience, technical session, formal and informal training, tax administrator and taxpayer e-services, leadership styles and skills, financial and non-financial motivation, “train the trainer”, meeting, knowledge and information flow are critical inputs to the KM processes in FIRS. Secondly, the study revealed that socialisation, externalisation, combination and internalisation are essential mechanisms for efficient KM processes in FIRS. Thirdly, the expected results of the KM process activities are low operation cost, improve capability, improve service delivery, increase task execution rate and access to taxable income as outputs in FIRS. Lastly, KM processes in FIRS can be improved by adequate provision of KM resources which involve human and materials. The main policy implication of this study is that KM and tax administration efficiency can be achieved in FIRS by adopting the Holistic Knowledge Management Framework proposed by this study. 2021 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9587/1/Depositpermission-not%20allow_s901945.pdf text en https://etd.uum.edu.my/9587/2/s901945_01.pdf text en https://etd.uum.edu.my/9587/3/s901945_02.pdf Okoh, Umale (2021) Improving knowledge management framework in tax administration: Nigerian perspective. Doctoral thesis, Universiti Utara Malaysia.
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
English
topic HF5549-5549.5 Personnel Management. Employment
HJ4771.6 Income Tax. Tax Returns.
spellingShingle HF5549-5549.5 Personnel Management. Employment
HJ4771.6 Income Tax. Tax Returns.
Okoh, Umale
Improving knowledge management framework in tax administration: Nigerian perspective
description Tax administration in Nigeria is characterised by low tax revenue generation caused by administrative inefficiency. However, efficient knowledge management (KM) can improve tax administration efficiency and revenue generation. Therefore, the main objective of this research was to study knowledge management process in order to improve its efficiency and tax administration performance in Nigeria. The specific objectives of this study were: (a) to investigate how critical the inputs for the KM processes in the Federal Inland Revenue Service (FIRS) are; (b) to identify the KM processes for efficiency in FIRS; (c) to examine how the KM processes explain the outputs of FIRS and (d) to identify the strategies needed to improve KM in FIRS. The case study methodology was employed to achieve the objectives. Qualitative data were collected through face-to-face interviews with 20 tax administrators at FIRS. Data from the face-to-face interviews were also supported by a documentary study. Firstly, this study found that experience, technical session, formal and informal training, tax administrator and taxpayer e-services, leadership styles and skills, financial and non-financial motivation, “train the trainer”, meeting, knowledge and information flow are critical inputs to the KM processes in FIRS. Secondly, the study revealed that socialisation, externalisation, combination and internalisation are essential mechanisms for efficient KM processes in FIRS. Thirdly, the expected results of the KM process activities are low operation cost, improve capability, improve service delivery, increase task execution rate and access to taxable income as outputs in FIRS. Lastly, KM processes in FIRS can be improved by adequate provision of KM resources which involve human and materials. The main policy implication of this study is that KM and tax administration efficiency can be achieved in FIRS by adopting the Holistic Knowledge Management Framework proposed by this study.
format Thesis
author Okoh, Umale
author_facet Okoh, Umale
author_sort Okoh, Umale
title Improving knowledge management framework in tax administration: Nigerian perspective
title_short Improving knowledge management framework in tax administration: Nigerian perspective
title_full Improving knowledge management framework in tax administration: Nigerian perspective
title_fullStr Improving knowledge management framework in tax administration: Nigerian perspective
title_full_unstemmed Improving knowledge management framework in tax administration: Nigerian perspective
title_sort improving knowledge management framework in tax administration: nigerian perspective
publishDate 2021
url https://etd.uum.edu.my/9587/1/Depositpermission-not%20allow_s901945.pdf
https://etd.uum.edu.my/9587/2/s901945_01.pdf
https://etd.uum.edu.my/9587/3/s901945_02.pdf
https://etd.uum.edu.my/9587/
_version_ 1738513032999337984
score 13.211869

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