Log in

Relevant bibliographies by topics / Federal Inland Revenue Service / Journal articles

To see the other types of publications on this topic, follow the link: Federal Inland Revenue Service.

Journal articles on the topic 'Federal Inland Revenue Service'

Author: Grafiati

Published: 26 February 2023

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Federal Inland Revenue Service.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Tanko, Danjuma Bwese, Nasamu Gambo, and Hadiza Saidu Abubakar. "Employee Retention Strategies and Organizational Performance in Nigerian Federal Inland Revenue Service Abuja." International Journal of Business and Management Review 13, no. 2 (2025): 16–32. https://doi.org/10.37745/ijbmr.2013/vol13n21632.

Full text

Abstract:

This study examines the nexus between employee retention and organization performance of Federal Inland Revenue Service, FCT, Abuja, Nigeria. This is with the view of examine the impact of training program, reward system and work environment on organization goal of Federal Inland Revenue Service, FCT, Abuja, Nigeria. The study employed survey research design. The target Population for this study comprised of 501 staff of Federal Inland Revenue Service, Abuja. The data collected was analysed using multiple regression. The outcome of the study indicates that training program, reward system as we

APA, Harvard, Vancouver, ISO, and other styles

2

Madunezim, Chukwuma J., Chukwukadibia C. Eze, and Juliet N. Oredu. "Application of e-governance in service delivery: A study of Federal Inland Revenue Service." Journal of Policy and Development Studies 14, no. 2 (2024): 104–11. http://dx.doi.org/10.4314/jpds.v14i2.8.

Full text

Abstract:

The Federal Inland Revenue Service (FIRS) plays a pivotal role in Nigeria's fiscal landscape, responsible for collecting revenue through various taxes, including income tax, value-added tax (VAT), and corporate tax, among others. Historically, tax administration in Nigeria was marked by inefficiencies, corruption, and a lack of transparency. However, the adoption of egovernance as an important tool used in the delivery of government services to the people by leveraging It is based on this, that this study explores the application of e-governance in the Federal Inland Revenue. The study was a d

APA, Harvard, Vancouver, ISO, and other styles

3

Saadu, Yahaya, and Muhammad Inuwa Danmalam. "FINANCIAL ACCOUNTABILITY AND REVENUE GENERATION IN FEDERAL INLAND REVENUE SERVICE (FIRS)." GOMBE JOURNAL OF ADMINISTRATION AND MANAGEMENT (GJAM) 7, no. 1 (2025): 159–71. https://doi.org/10.64290/gjam.v7i1.1262.

Full text

Abstract:

Tax evasion and avoidance by some taxpayers due to their political affiliation and connections, and bribery are among the challenges affecting enormous yield of revenue generation in Nigeria. Thusly, simplicity, clarity and transparency of financial records on the revenue generation in Federal Inland Revenue Service FIRS are questionable. The objective of this study is to find out the effect of financial accountability on revenue generation in Federal Inland Revenue Service (FIRS). The study adopted Open Innovation theory as its underpinning theory. Sequential mixed method was used as the stud

APA, Harvard, Vancouver, ISO, and other styles

4

Imo, ThankGodObutor. "Tax Audit and Tax Revenue: An Empirical Study of Federal Inland Revenue Service." Journal of Accounting and Financial Management 8, no. 8 (2023): 95–112. http://dx.doi.org/10.56201/jafm.v8.no8.2022.pg95.112.

Full text

Abstract:

This study examined audit tax and tax revenue in Nigeria by means of a causal study design on a population twenty six (26) Federal Inland Revenue Service (FIRS), field offices in south south geographical location of Nigeria. Questionnaire was distributed to three (3) management staff from each of the 26 FIRS field offices in south south Nigeria, given a total of 78 respondents that constitutes the respondents of the study. Data for analysis was collected through primary and secondary sources. Primary data was collected through questionnaire to respondents, while secondary data was collected fr

APA, Harvard, Vancouver, ISO, and other styles

5

Adesoga, Adefulu, Grace Makinde, Olanrewaju Akinyosoye, and Idowu Nwankwere. "Tax Digitalisation and Revenue Tax Compliance: The Empirical Approach." International Journal of Entrepreneurial Development, Education and Science Research 8, no. 1 (2024): 110–33. http://dx.doi.org/10.48028/iiprds/ijedesr.v8.i1.06.

Full text

Abstract:

This paper investigated the effect of tax digitalisation dimensions on revenue tax compliance of Federal Inland Revenue Service (FIRS), Abuja, Nigeria. A cross-sectional survey research design was implemented in retrieving data from 603 employees of the Federal Inland Revenue Service in Abuja, Nigeria. The simple random sampling technique was applied. Also, reliability and validated tests were conducted on the adapted questionnaire before using it for the study. The multiple regression analysis results revealed that tax digitalisation dimensions had a positive and significant effect on revenue

APA, Harvard, Vancouver, ISO, and other styles

6

Mohammed, Sani Damamisau, Abdulsalam Mas'ud, Yusuf Ibrahim Karaye, Muhammad Muhammad Sallau, Aishatu Danjuma Adam, and Bashir Ali Sulaiman. "Evaluation of Tax Digitalization Efforts by Federal Inland Revenue Service and their Impacts on Tax Collection 2002-2021." Journal of Accounting and Taxation 3, no. 2 (2023): 105–22. http://dx.doi.org/10.47747/jat.v3i2.1138.

Full text

Abstract:

The federating states and capital of federal republic of Nigeria are too dependent on federally collected revenues largely from oil and gas. However, taxation is indisputably the most viable and sustainable means of raising revenue for public expenditures. Therefore, the federal government can enhance its bases of taxation to generate more tax revenue for the federating units to share especially with known shocks in oil and gas revenue. Conversely, increasing number of individuals and corporate bodies that pay taxes to the federal government are making tax administration more difficult. To ove

APA, Harvard, Vancouver, ISO, and other styles

7

Femi Akinfala, Fred, Martha Ekong, Abubakar M. Liman, Pirfa Tyem, Adashu Ashu, and Mohammed Kam-Selem. "Federal Inland Revenue Service Tax Awareness Index: Development and Validation." International Journal of Business and Management 13, no. 7 (2018): 249. http://dx.doi.org/10.5539/ijbm.v13n7p249.

Full text

Abstract:

Taxation is not just a means for generating revenue for the country, it is also a tool used to regulate the economy using fiscal policy, to control inflation, prices of goods and services and bridge the gap between the rich and the poor. However, the awareness for this all-important component of any goal-oriented government is poor. It is against this backdrop that this study aimed at developing a Tax Awareness Index for use in the Nigerian context. The study adopted descriptive survey approach with a cross-sectional design. The sampling approach to recruit participants for the study was the c

APA, Harvard, Vancouver, ISO, and other styles

8

Animashaun, Oyesola, and Howard Chitimira. "A legal analysis of the Nigerian National Inspector General for Tax Crimes Commission Bill, 2022." South African Mercantile Law Journal 36, no. 2 (2024): 203–17. https://doi.org/10.47348/samlj/v36/i2a4.

Full text

Abstract:

The number of Ministries, Departments and Agencies (‘MDAs’) listed on the Nigerian Federal Civil Service official website is 1316. Although this figure is unwieldy, the cost of governance and the debt profile of these civil services are equally astounding. This prompted the Federal Government of Nigeria to set up the Oronsaye Presidential Committee on the Reduction and Rationalization of Federal Government Parastatals, Commissions and Agencies to consolidate the MDAs and reduce governance costs. However, the Nigerian National Assembly is currently deliberating on the National Inspector General

APA, Harvard, Vancouver, ISO, and other styles

9

Imo, hankGod Obutor, Mac-Kingsley Ikegwuru, and Chiemam Faith Okee. "Moderating Role of Information Technology on the Relationship between Tax Compliance and Tax Revenue: An Empirical Study of Federal Inland Revenue Service." IIARD International Journal of Economics and Business Management 8, no. 6 (2023): 14–35. http://dx.doi.org/10.56201/ijebm.v8.no6.2022.pg14.35.

Full text

Abstract:

This study investigated the moderating effect of information technology on the relationship between tax compliance and tax revenue in Nigeria by means of a causal study design on a population twenty six (26) Federal Inland Revenue Service (FIRS), field offices in south south geographical location of Nigeria. Questionnaire was distributed to three (3) management staff from each of the 26 FIRS field offices in south south Nigeria, given a total of 78 respondents that constitutes the respondents of the study. Data for analysis was collected through primary and secondary sources. Primary data was

APA, Harvard, Vancouver, ISO, and other styles

10

Mohammed, Naburgi Musa, and Danjuma Chamba. "Impact of Tax Reforms on Revenue Performance of Federal Inland Revenue Service of Nigeria." International Journal of Research and Innovation in Social Science IX, no. V (2025): 5247–56. https://doi.org/10.47772/ijriss.2025.905000403.

Full text

Abstract:

Governments globally face the ongoing challenge of mobilizing sufficient resources to foster economic growth, development, and sustainability. To address this, taxation and tax administration have emerged as vital elements in shaping economic policies. The objective of the study is to examine the impact of tax reforms on the revenue performance of the Federal Inland Revenue Service of Nigeria. This study employs an ex-post facto research design, utilizing secondary data to draw comparisons between the revenue performance of the FIRS in Nigeria before and after the tax reforms. Data was sourced

APA, Harvard, Vancouver, ISO, and other styles

11

TIVDE, Joel Kanyi. "Leveraging E-Taxation for Enhanced Revenue Generation in Nigeria." International Journal of Research and Innovation in Social Science VIII, no. IX (2024): 661–70. http://dx.doi.org/10.47772/ijriss.2024.809059.

Full text

Abstract:

Electronic tax is a modern approach to taxation that involves the use of digital platforms, online services, and electronic documentation to streamline tax-related processes for both taxpayers and tax authorities, to enhance self-assessment. This study examined effect of e-taxation on revenue generation in Nigeria. The general research framework adopted was the ex-post facto research design. Data were sourced from the quarterly reports of the Federal Inland Revenue Service covering 40 quarters, spanning from second quarter of 2010 to first quarter of 2021 for pre- and post-electronic taxation.

APA, Harvard, Vancouver, ISO, and other styles

12

Abdullahi, Ya'u Usman, Ibrahim Halidu Saidu, and Fannap Dombut. "Impact of Tax System Automation on Revenue Generation in Federal Inland Revenue Service (FIRS), Nigeria." International Journal of Multidisciplinary and Innovative Research 02, no. 05 (2025): 150–58. https://doi.org/10.5281/zenodo.15501586.

Full text

Abstract:

This quantitative study rigorously investigates the impact of tax system automation on revenue mobilization, taxpayer compliance behavior, and organizational transparency within the Federal Inland Revenue Service (FIRS) of Nigeria’s Southwest zone. Drawing upon survey data from 97 randomly selected FIRS administrators, the research employs descriptive statistics and inferential techniques—simple linear regression and chi-square analysis—to test three hypotheses derived from the Technology Acceptance Model. Results reveal that increased utilization of e-filing, e-payment, ITAS

APA, Harvard, Vancouver, ISO, and other styles

13

Musa, Ahmed Balarabe, Abubakar Abdullahi, Abdulkarim Garba, Hadiza Badamasi, and Abdulaziz Abdullahi. "TAX REVENUE EFFECTS ON GOVERNMENT REVENUE GENERATION IN NIGERIA." GUSAU JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES 3, no. 1 (2023): 5. http://dx.doi.org/10.57233/gujeds.v3i1.20.

Full text

Abstract:

The study focussed on how Nigeria's value-added tax affected the country's ability to generate income spanning twenty years (1999-2019). The journal of the Chartered Institute of Taxation of Nigeria, Federal Inland Revenue Service Annual Reports, and the Central Bank of Nigeria Statistical Bulletin were sought out as secondary sources of data. A simple regression technique was used to accomplish the analysis. Results indicated that company income tax and Value Added Tax have a statistically significant impact on Nigeria's income generation. The report recommends the following actions: the gove

APA, Harvard, Vancouver, ISO, and other styles

14

Ogoro, Samuel Tan, and Adewale ADEJUWON Joshua. "Influence of Strategic Alliance on the Performance of Federal Inland Revenue Service (FIRS)." Journal of Economics, Finance And Management Studies 07, no. 05 (2024): 2582–91. https://doi.org/10.5281/zenodo.11190177.

Full text

Abstract:

Strategic alliances are collaborative relationships aimed at achieving mutual strategic objectives in order to achieve organizational performance objectives. Strategic alliances emphasis in literature has been significantly tilted towards private business enterprises and multinational companies. Yet, little is known about how strategic alliances work within governmental bodies like the FIRS. The purpose of this article is to examine the influence of strategic alliances on performance of the Federal Inland Revenue Service (FIRS). The study uses simple percentage count and standard deviation to

APA, Harvard, Vancouver, ISO, and other styles

15

Adie, Cletus Inisor. "Strategic Planning and Transfer Pricing Regulations Implementation in Nigeria: The Mediating Role of Human Resource Capability." Indiana Journal of Economics and Business Management 5, no. 2 (2025): 1–11. https://doi.org/10.5281/zenodo.14990085.

Full text

Abstract:

<strong>Abstract: </strong>The study examined the effect of strategic planning as an antecedence of transfer pricing regulations implementation. Also, it determined the mediating effect of human resource capability on the functional relationship between strategic planning and transfer pricing regulations in Nigeria’s Federal Inland Revenue Service (FIRS). A validated questionnaire was employed to gather data from 612 staff members of the FIRS whose duties are performed in the international tax and other relevant departments. A partial least-square-structural equation model was used to ex

APA, Harvard, Vancouver, ISO, and other styles

16

Mustapha, A. I., and C. Nwani. "Communication and Organizational Effectiveness in Nigeria’s Federal Inland Revenue Service (2000 - 2015)." Kuwait Chapter of Arabian Journal of Business and Management Review 7, no. 1 (2018): 1–10. http://dx.doi.org/10.12816/0043944.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

AGBONIKA, JOHN ALEWO MUSA, and JOSEPHINE ALADI ACHOR AGBONIKA. "AN OVERVIEW OF THE PERSONAL INCOME TAX AND CAPITAL GAINS TAX REGIME IN NIGERIA." American Journal of Law 3, no. 1 (2021): 1–37. http://dx.doi.org/10.47672/ajl.881.

Full text

Abstract:

In Nigeria, the Personal Income Tax is a tax charged on the income of individuals and is imposed on different sources of income like labour, pensions, interest and dividends. Revenues from the Personal Income Tax constitute an important source of income for three tiers of government in Nigeria. Capital gains tax administration in Nigeria is regulated by the Capital Gains Tax Act.[1] The Act is administered by both Federal Inland Revenue Service and the States Internal Revenue Service. Federal Inland Revenue Service deals with the taxation of capital gains arising from the deposal of property b

APA, Harvard, Vancouver, ISO, and other styles

18

Ogbonnaya, Eze Emmanuel, and Unegbu Angus Okechukwu. "E-tax Payment and Non-Oil Revenue in Nigeria." Asian Journal of Economics, Business and Accounting 25, no. 7 (2025): 321–32. https://doi.org/10.9734/ajeba/2025/v25i71893.

Full text

Abstract:

This study assessed how electronic taxation (e-tax) affects non-oil revenue generation in Nigeria. The pre and post study employed an ex-post facto research design, using secondary data from the Federal Inland Revenue Service (FIRS) and Central Bank of Nigeria Bulletin from 1994-2023. The population of the study consisted of the entire revenue from non-oil sources and the study sample involved the complete enumeration method. Data for the study on company income tax, value -added tax and education tax were obtained from the platform of Federal Inland Revenue Service (FIRS) and Central Bank of

APA, Harvard, Vancouver, ISO, and other styles

19

NWOLU, PRECIOUS GOMBA, NMECHA AKANI, and UWAOMA IRONKWE. "DIGITAL TECHNOLOGIES AND TAX REVENUE IN NIGERIA." GPH-International Journal of Business Management 07, no. 06 (2024): 223–35. https://doi.org/10.5281/zenodo.13221206.

Full text

Abstract:

This study examines the impact of digital technologies on tax revenue in Nigeria. The aim of the study was to determine the relationship between digital economy and tax revenue in Nigeria. To generate data for the study, the mixed method research design technique were used. The population for the study was the management staff of Federal Inland Revenue Services, Abuja using a sample size of 20. The study used primary and secondary data from the Federal Inland Revenue Service. Data were analyzed using descriptive statistics including frequencies, percentages, mean, standard deviation, minimum a

APA, Harvard, Vancouver, ISO, and other styles

20

Folajimi Festus, ADEGBIE, OGBEBOR I.Peter, and ATHORA Zion Afokoghene ADEGBIE Folajimi Festus. "Federal Tax Revenue and Government Expenditure on Roads and Power in Nigeria." International Journal of Economics, Business and Management Research 07, no. 06 (2023): 277–306. http://dx.doi.org/10.51505/ijebmr.2023.7618.

Full text

Abstract:

Government spending on infrastructural development is a key driver for the growth and development of any economy. Evidence from literature has shown that Nigeria was lagging behind on spending for infrastructural development as every sector of the Nigerian economy is challenged with huge infrastructure deficit and decay. The extent of government spending on roads and power in Nigeria, funded from federal tax revenue had remain uncertain. Studies have shown that while many developed and developing countries have fully diversified to income from taxes to fund infrastructure for development, Nige

APA, Harvard, Vancouver, ISO, and other styles

21

Dominic Sunday, Ochenehi, and Kuzhe Ashezi Dorcas. "A review of the powers of the federal inland revenue service vis-à-vis rights to privacy and information." Kampala International University law journal 6, no. 1 (2024): 208–20. http://dx.doi.org/10.59568/kiulj-2024-6-1-10.

Full text

Abstract:

On the 31st day of May, 2021 the Federal High Court in Nigeria issued a practice direction that is described as The Federal High Court of Nigeria (Federal Inland Revenue Service) Practice Direction, 2021 with 1st day of June, 2021 as its effective date of take-off. Since the publication was released, multiple debates on the constitutionality and legality of some of the provisions of the practice direction continue to generate concerns among taxpayers and the general public. This paper is an examination of the constitutionality or otherwise of the rights to privacy of taxpayers and issues regar

APA, Harvard, Vancouver, ISO, and other styles

22

Kusena, Priscilla. "The Effect of Human Resource Management on Performance of Employees with Mediating Effect of Work-Life Balance in Nigeria." TEXILA INTERNATIONAL JOURNAL OF MANAGEMENT 9, no. 1 (2023): 100–108. http://dx.doi.org/10.21522/tijmg.2015.09.01.art008.

Full text

Abstract:

This paper examined the effect of human resource management on the performance of public sector organizations with the mediating effect of the work-life balance of the Nigerian Federal Inland Revenue (FIRS). The specific objectives of the study were to ascertain the practices of Human Resource Management (HRM) regarding work-life balance and to examine the level of effectiveness of Human Resource Management of FIRS regarding work-life balance. The study also investigated the challenges of work-life balance faced by Human Resource Management in FIRS and suggested probable measures to improve th

APA, Harvard, Vancouver, ISO, and other styles

23

Abosede Ifeoluwa Adelusi. "Tax Revenue, Cost of Governance, and Sustainable Development Goals (SDGS) in Nigeria." Journal of Information Systems Engineering and Management 10, no. 6s (2025): 517–27. https://doi.org/10.52783/jisem.v10i6s.750.

Full text

Abstract:

This study examines the relationship between Tax revenue, cost of governance, and Sustainable Development Goals (SDGs). The study's information was sourced mainly from secondary data. A longitudinal research design was employed for the quantitative data from the Central Bank of Nigeria (CBN) statistical bulletins of various issues from 2010 to 2022, and Federal Inland Revenue Service (FIRS)bulletins of different problems. Through graphs and charts, descriptive statistics are used to interpret the data gathered. The findings revealed that tax revenue and cost of governance affect Sustainable De

APA, Harvard, Vancouver, ISO, and other styles

24

Ibadin, Peter Okoeguale, and Kemebradikemor Embele. "The Effect of Forensic Audit Services on Tax Fraud in South-South, Nigeria." Accounting and Finance Research 12, no. 3 (2023): 30. http://dx.doi.org/10.5430/afr.v12n3p30.

Full text

Abstract:

The need to address tax fraud has increasingly been attracted to the state authorities’ administrators, decision-makers, scholars, and investigators in Nigeria. Although various efforts have been made to alleviate it for effective revenue generation, mobilization through taxation is still low. Consequently, this study examined Forensic Audit Services and Tax Fraud in South-South Nigeria. To this end, a cross-sectional research design with a survey research strategy was used. Copies of questionnaire, reflecting the research questions, were distributed to a sample size of 228 staff in the Nigeri

APA, Harvard, Vancouver, ISO, and other styles

25

Uhuaba, Okezie, and Tunji Siyanbola. "Tax Structure and Economic Development: An Infrastructural Viewpoint." Indian-Pacific Journal of Accounting and Finance 4, no. 2 (2020): 14–23. http://dx.doi.org/10.52962/ipjaf.2020.4.2.101.

Full text

Abstract:

Underdevelopment in Nigeria was attributed to the governments’ inability to invest in infrastructure, social inclusion, creation of jobs and youth empowerment, and improved the economy’s human capacity base. Therefore, this study examines Nigeria’s tax structure and economic development from the standpoint of infrastructural deficiencies. This study’s population consisted of 4,200 tax practitioners, senior management staff of the Federal Inland Revenue Service in Lagos State. Simultaneously, Taro Yamane’s formula was used to determine the sample size of 365. Cronbach Alpha reliability coeffici

APA, Harvard, Vancouver, ISO, and other styles

26

Jooji, Innocent, Margaret Oyekan, Zekeri Momoh, and Samuel Onuh. "The Federal Inland Revenue Service (FIRS), Tax Compliance and the Fight Against Corruption in Nigeria." International Journal of Professional Business Review 8, no. 9 (2023): e03359. http://dx.doi.org/10.26668/businessreview/2023.v8i9.3359.

Full text

Abstract:

Purpose: The study seeks to investigate has the FIRS done to improve tax compliance and understand the effects of FIRS reforms had on tax compliance and the fight against corruption in Nigeria's tax system. Theoretical Framework: This study is situated within the context of Institutional Theory. The Federal Inland Revenue Service is a government institution saddled with the responsibility of collecting government internally generated revenue in Nigeria. Design/Methodology/Approach: The design of the study is descriptive and historical research design. Data for this study were collected from se

APA, Harvard, Vancouver, ISO, and other styles

27

Ikeyi, Nduka. "Requirements for Funds, Bodies or Institutions Regulations 2011: Are Donations Made to Non-government Entities Still Tax Deductible in Nigeria?" Business Law Review 37, Issue 3 (2016): 97–101. http://dx.doi.org/10.54648/bula2016020.

Full text

Abstract:

In 2011 the Nigerian Federal Inland Revenue Service (FIRS) issued regulations for the certification of entities entitled to receive tax-deductible donations (the ‘Regulations’). This statute note contends that the Regulations have inadvertently excluded non-government entities from receiving tax-deductible donations, and concludes that the Regulations are in excess of the powers of the FIRS.

APA, Harvard, Vancouver, ISO, and other styles

28

Agri, Eneji Mathias, Oko Sylvanus Ushie, Abubakar Abdullahi Kumo, and Felix Diyemang Nanwul. "Impact of Tax Revenue on Income Inequality and Poverty in Nigeria." Journal of Economics and Technology Research 5, no. 2 (2024): p65. http://dx.doi.org/10.22158/jetr.v5n2p65.

Full text

Abstract:

This study is on the impact of tax revenue on income inequality and poverty in Nigeria from 1995 to 2022, variables used are total tax revenue as the independent variable, poverty rate and income inequality proxy by Gini coefficient as dependent variables. Multiple taxation, corruption, value added tax, policy failures and inefficient fiscal operations are identified by this study as contributive factors to income inequality and poverty in Nigeria. The findings revealed that the relationship between total tax revenue and poverty rate is positive (as against apriori expectations). The estimated

APA, Harvard, Vancouver, ISO, and other styles

29

Yaqub, A.B., El, Ibrahim Musa, and Sule Magaji. "IMPACT OF MISMANAGEMENT AND EMBEZZLEMENT OF PUBLIC FUNDS ON GOVERNMENT PARASTATALS." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 8, no. 1 (2024): 1–18. http://dx.doi.org/10.36766/ijag.v8i1.425.

Full text

Abstract:

This study examines the impact of mismanagement and embezzlement of public funds in government parastatals using Federal Inland Revenue Service (FIRS), Abuja as a case study. The study employs the survey descriptive research design. A total of 85 respondents were selected as the sample size comprising staff of Federal Inland Revenue Service (FIRS), Abuja. Seventy-one (71) responses were validated from the survey. The findings reveal that the nature of mismanagement and embezzlement of the funds in the public sector is prevalent at (β = 0.912, R2 = 0.948, P = .000) and show that there are facto

APA, Harvard, Vancouver, ISO, and other styles

30

Yaqub A.B, EL, Ibrahim Musa, and Sule Magaji. "IMPACT OF MISMANAGEMENT AND EMBEZZLEMENT OF PUBLIC FUNDS ON GOVERNMENT PARASTATALS." Indonesian Journal of Accounting and Governance 8, no. 1 (2023): 1–18. https://doi.org/10.36766/6mwbe003.

Full text

Abstract:

This study examines the impact of mismanagement and embezzlement of public funds in government parastatals using Federal Inland Revenue Service (FIRS), Abuja as a case study. The study employs the survey descriptive research design. A total of 85 respondents were selected as the sample size comprising staff of Federal Inland Revenue Service (FIRS), Abuja. Seventy-one (71) responses were validated from the survey. The findings reveal that the nature of mismanagement and embezzlement of the funds in the public sector is prevalent at (β = 0.912, R2 = 0.948, P = .000) and show that there are facto

APA, Harvard, Vancouver, ISO, and other styles

31

EFUNTADE, Olubunmi Omotayo, and Alani Olusegun EFUNTADE. "Tax Compliance (Active Tax Payers) and Non-Oil Tax Revenue in Nigeria: Exposition of Fiscal Exchange Theory and Expectation Proposition." WORLD JOURNAL OF FINANCE AND INVESTMENT RESEARCH 7, no. 1 (2023): 83–97. http://dx.doi.org/10.56201/wjfir.v7.no1.2023.pg83.97.

Full text

Abstract:

The paper investigated the tax compliance (active tax payers) and non oil revenue in Nigeria in relation to fiscal exchange theory and expectation proposition. The study adopted ex post facto research design; secondary data for nineteen years (2003 - 2022) were collected from various issues of the Federal Inland Revenue Services (FIRS) statistical bulletin and annual reports. Tax compliances as regressand variable was measured with number of actual annual total non oil tax revenue in Nigeria and Tax compliances among active tax payers of company income tax (CIT), Petroleum profit tax (PPT), Ca

APA, Harvard, Vancouver, ISO, and other styles

32

Kaka, Emmanuel John. "Trend Analysis of the Link Between Tax Reveneue, Non-Tax Revenue and Public Expenditure in Nigeria." Journal of Accounting Research, Organization and Economics 3, no. 3 (2020): 215–28. http://dx.doi.org/10.24815/jaroe.v3i3.18108.

Full text

Abstract:

Objective – The paper is aimed at examining the relationship between government tax revenue, non-tax revenue and government expenditure in Nigeria. Design/methodology – Quantitative research design was employed. Secondary data were collected from Central Bank of Nigeria statistical bulletin, World Bank, World Data Atlas and Federal Inland Revenue Service. The study covers the period of 2010 to 2018. Meanwhile descriptive statistics was used to analyzed the data. Results – The findings of the study discovered that, there is a relationship between government revenue and government expenditure, a

APA, Harvard, Vancouver, ISO, and other styles

33

ADEYEYE, Gbadegesin Babatunde. "IMPROVING TAX ADMINISTRATION THROUGH TECHNOLOGY INNOVATION IN NIGERIA (A STUDY OF FEDERAL INLAND REVENUE SERVICE)." Annals of Spiru Haret University. Economic Series 1, no. 1 (2019): 31–64. http://dx.doi.org/10.26458/1913.

Full text

Abstract:

This study investigates the impact of technology innovation on tax administration in Nigeria. Primary Data were collected through the use of structured questionnaire administered on 219 staffers of Federal Inland Revenue Service (FIRS) to elicit their responses. Descriptive statistics, Analysis of Variance (ANOVA) and Regression Model were used for the data analysis. The R value depicts that the use of information technology accounted for (76.3%) improvement in tax administration in Nigeria. The results strongly support the TPB in predicting the intention of users to adopt electronic tax-filin

APA, Harvard, Vancouver, ISO, and other styles

34

Wingate, Emmanuel Onyedi. "Qualifications for Party Representatives and Arbitrators in Nigerian Arbitration: Shell v Federal Inland Revenue Service." Journal of African Law 64, no. 3 (2020): 451–61. http://dx.doi.org/10.1017/s0021855320000170.

Full text

Abstract:

AbstractNigeria's Court of Appeal held in Shell v Federal Inland Revenue Service (Shell v FIRS) that only Nigerian enrolled legal practitioners can sign processes for arbitration proceedings in Nigeria. Foreign qualified legal practitioners (FQLP) not enrolled in Nigeria are excluded. Arguably, this limitation extends to the conduct of the parties’ cases and excludes FQLP from appointment as arbitrators where the arbitration agreement specifies that arbitrators be legal practitioners. Shell v FIRS however, contrasts with Stabilini Visinoni v Mallinson, in which the same Court of Appeal had emp

APA, Harvard, Vancouver, ISO, and other styles

35

Eluyela, Damilola Felix, Inemesit Bassey, Olufemi Adebayo Oladipo, Adekunle Emmanuel Adegboyegun, Abimbola Ademola, and Joseph Madugba. "Impact of Capital Flight on Tax Revenue in Nigeria: A Co-integration Approach." Research in World Economy 11, no. 5 (2020): 141. http://dx.doi.org/10.5430/rwe.v11n5p141.

Full text

Abstract:

This study presents an empirical analysis of the impact of capital flight on tax revenue in Nigeria. We made use of secondary data collected from the Central Bank of Nigeria Statistical Bulletin of various issues, Federal Inland Revenue Services and National Bureau of Statistics. The empirical measurement covers the sample period between 1980 and 2015. An Ordinary Least Square, Augmented Dickey-Fuller unit root test, Error Correction Mechanism and Co-integration test was adopted in the study. The results revealed that the Gross Domestic Product has a significant effect in the positive directio

APA, Harvard, Vancouver, ISO, and other styles

36

Ashibogwu, Nze Kingsley PhD, Misan Blessing Abogbanwa-Eyimofe, and Laju Joy Toneradu. "TAX REVENUE UTILIZATION AND ECONOMIC DEVELOPMENT IN NIGERIA." Khazar Journal of Humanities and Social Sciences 5, no. 3 (2022): 42–53. https://doi.org/10.5281/zenodo.7067269.

Full text

Abstract:

Although, the amount of revenue generated through non-oil tax in Nigeria in the last few decades is enormous, key indicators of economic growth have not perform very well. Therefore, the study examines the impact of tax revenue on economic growth in Nigeria. The data which were sourced from Central Bank of Nigeria Statistical Bulletin and Federal Inland Revenue Service covered the period, 2011-2020. The model was estimated using autoregressive distributed lag bounds testing approach to co-integration for the long-run analysis while an unrestricted error correction model was relied upon to expl

APA, Harvard, Vancouver, ISO, and other styles

37

Joseph, Fineboy Ikechi, and Cordelia Onyinyechi Omodero. "The Nexus Between Government Revenue and Economic Growth in Nigeria." Economics and Business 34, no. 1 (2020): 35–45. http://dx.doi.org/10.2478/eb-2020-0003.

Full text

Abstract:

AbstractThe aim of the study is to examine the relationship between government revenues and the economic growth of Nigeria. The study employs exploratory and ex-post facto research designs while using secondary form of data spanning from 1981 to 2018 collected from the Federal Inland Revenue Services (FIRS), National Bureau of Statistics and CBN statistical bulletin. The relationship is tested by using Ordinary Least Squares (OLS) regression technique. The result reveals that federally received revenue and Value Added Tax (VAT) have a moderate positive relationship with the economic growth. Th

APA, Harvard, Vancouver, ISO, and other styles

38

Adedeji, Bose Deborah, Henry Kehinde Fasua, and Oluwafemi Michael Sunday. "Federal Inland Revenue Services, Tax Systems and National Economic Development in Nigeria." Asian Journal of Economics, Business and Accounting 23, no. 22 (2023): 264–74. http://dx.doi.org/10.9734/ajeba/2023/v23i221151.

Full text

Abstract:

The study examined the contributions of FIRS as one of the regulatory bodies to national economic development in Nigeria. The issue of harsh policies which becomes a noticeable threat to manufacturers (main tax payers) for relocating to neighbouring countries coupled with unfriendly tax policies approved by federal government and its attendants’ effects on the economy becomes the focus of the study It employs regression analysis to evaluate the relationship between FIRS’ tax policies to national development for the period of 12yrs (2011 - 2021). Real Gross Domestic Product (RGDP) was used as s

APA, Harvard, Vancouver, ISO, and other styles

39

Okereke, Livinus, Promise Ordu, Monday Isoso, Kingsley Nwaigburu, and Azunna Akpelu. "Tax Revenue and Sustainable Economic Development in Nigeria: An Empirical Analysis of the Moderating Effect of Information Technology (IT)." International Journal of Advanced Studies of Economics and Public Sector Management 13, no. 1 (2025): 292–318. https://doi.org/10.48028/iiprds/ijasepsm.v13.i1.17.

Full text

Abstract:

This study investigated how tax revenue generated by the Federal Government of Nigeria sod utilized affected the country's economic development looking at the moderating influence of use of information technology for the tax revenue drive. Tax revenue is proxied with federal taxes of Company income tax, Petroleum profit tax and tertiary education tax while economic development was proxied with real gross domestic product and human development index. Expost facto research design was adopted while the study period covers a 32-year period (1990 to 2021). Time series data from Federal Inland Reven

APA, Harvard, Vancouver, ISO, and other styles

40

Anigbata, Davidson O., Paul Chibuike Ezebuilo, Celestina Ekene Chukwudi, and Symplus Ogbonna. "Workforce Diversity and Organisational Development: A Study of Federal Inland Revenue, Abakaliki, Ebonyi State, Nigeria." Mediterranean Journal of Social Sciences 15, no. 3 (2024): 53. http://dx.doi.org/10.36941/mjss-2024-0022.

Full text

Abstract:

Organizations all over the world are facing many challenges in the management of their workforce. One of the challenges is workforce diversity. Thus, because they are recruiting people from different backgrounds. The paper sought to examine the effects of workforce diversity in the federal inland revenue service Abakaliki. The broad objective of the paper is to examine the effect of workforce diversity in organizational management. The specific objectives are to find out whether workforce diversity brings about industrial harmony or disharmony; to ascertain the effects of managing multicultura

APA, Harvard, Vancouver, ISO, and other styles

41

Umeokwobi, Richard, and Emeka Nkoro. "Tax revenue and private domestic investment." Bussecon Review of Finance & Banking (2687-2501) 1, no. 2 (2019): 25–32. http://dx.doi.org/10.36096/brfb.v1i2.137.

Full text

Abstract:

This paper investigated the impact of tax revenue on private domestic investment in Nigeria from 1980 to 2018 using the modified ordinary least squares- Autoregressive distributed lag (ARDL). The paper used oil revenue, non-oil revenue, and Corporate Income Tax (CIT) as the independent variables while Private Domestic Investment (PDI) is the dependent variable. Oil revenue and non-oil revenue were used as a proxy for oil and non-oil tax. These data were obtained from secondary sources- central Bank of Nigeria, World Bank database and Federal Inland Revenue service statistical bulletin. The res

APA, Harvard, Vancouver, ISO, and other styles

42

Okolo, Marvis Ndu, Michael Tonbraladoh Sinebe, Isoso Monday Chukwugeku, Okwu Peter Ifeanyi, and Ashibogwu Nze Kingsley. "Value Added Tax from Digital Economy and Information Technology Funds on Revenue Generation." Salud, Ciencia y Tecnología - Serie de Conferencias 4 (January 24, 2025): 1394. https://doi.org/10.56294/sctconf20251394.

Full text

Abstract:

Introduction: Digital taxation has become a critical area of global focus, with many countries adopting value-added tax on digital services to boost revenue from online sectors. The objectives of the study were to examine the effects of value-added tax from digital economy, and information technology funds on revenue generation in Nigeria, using the unified theory of acceptance and use of technology as a framework on the overall effects of digital taxes on Nigeria’s taxation landscape. Methods: The research utilised a survey design involving 500 respondents, including 50 members of the Federal

APA, Harvard, Vancouver, ISO, and other styles

43

Raymond A., Ezejiofor, and Apete Collins. "Stamp Duty Tax and Growth of Economy: Evidence from Nigeria." Macro Management & Public Policies 5, no. 1 (2023): 50–56. http://dx.doi.org/10.30564/mmpp.v5i1.5523.

Full text

Abstract:

This study looked at the impact of the Nigerian stamp duty tax on the growth of the economy. Time series data were employed spanning the years 1999-2020. For various years, related data were extracted from the Central Bank of Nigeria Statistical Bulletin, the Bureau of National Statistics, and Federal Inland Revenue Service reports. E-view 9.0 was used to test the hypothesis using the ordinary least square. The study outcome revealed that stamp duty has an insignificant and positive impact on Nigeria’s economic growth. It was recommended that the government improve public entities and provide

APA, Harvard, Vancouver, ISO, and other styles

44

Oyedokun, Godwin Emmanuel, Abayomi Oluwaseun Adeleye, and Emeke Monday Nwabuzor. "Tax Revenue and Infrastructural Development of Health Sector in Nigeria." Indiana Journal of Economics and Business Management 4, no. 1 (2024): 30–40. https://doi.org/10.5281/zenodo.10599405.

Full text

Abstract:

The study focused on the impact of tax revenues collected by the federal government of Nigeria on infrastructural development of the health sector. The research adopted ex post facto research design was used for this study. The population consisted of tax revenue collected from CIT, PPT, EDT, and VAT sources from 2013 to 2021. Secondary data was used for the research, and it examined the Annual Statistical Bulletin of the Federal Inland Revenue Service and CBN Statistical Bulletin in order to acquire information regarding tax revenue remittance (2013-2021). Data from the study was analysed usi

APA, Harvard, Vancouver, ISO, and other styles

45

David Chukwunwike, Onyekachi, Grace Nyereugwu Ofoegbu, Felix Maduabuchi Amara, and Regina Gwamniru Okafor. "Government Accountability and Tax Revenue: Evidence from Nigeria." African Journal of Business and Economic Research 16, no. 4 (2021): 159–79. http://dx.doi.org/10.31920/1750-4562/2021/v16n4a8.

Full text

Abstract:

The dire need to concentrate emphasis on, and increase the revenue of a nation, particularly from sources that are within her control, necessitated this study. The study submitted that, if governments are perceived to be accountable, more citizens will voluntarily pay their tax obligations. The perception that government is accountable lowers the necessity for coercion and costs of tax collection and improves revenue from taxation. Government accountability was proxied by corruption perception index (CPI) while tax revenue was represented by the total tax revenue generated by the Federal Inlan

APA, Harvard, Vancouver, ISO, and other styles

46

Olubukola Otekunrin, Adegbola, Tony Ikechukwu Nwanji, Damilola Felix Eluyela, Henry Inegbedion, and Temitope Eleda. "E-tax system effectiveness in reducing tax evasion in Nigeria." Problems and Perspectives in Management 19, no. 4 (2021): 175–85. http://dx.doi.org/10.21511/ppm.19(4).2021.15.

Full text

Abstract:

This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclus

APA, Harvard, Vancouver, ISO, and other styles

47

A. Bukar, Bagoni. "Reflections on Some Emerging Issues in Tax Administration in Nigeria." Business Law Review 41, Issue 5 (2020): 180–86. http://dx.doi.org/10.54648/bula2020116.

Full text

Abstract:

The dynamic nature of taxation requires a robust means of interpreting tax laws to accord with emerging economic realities. In Nigeria, the Tax Appeal Tribunal, as a first-line quasijudicial tax adjudication body, is gradually making its mark in the development of a clear tax jurisprudence by resolving disputes and controversies arising from the operation and administration of tax laws through purposive interpretations in line with best practices. Tax Appeal Tribunal, Nigeria, Federal Inland Revenue Service, VAT, Companies Income Tax Act.

APA, Harvard, Vancouver, ISO, and other styles

48

OYEDOKUN, Godwin Emmanuel, and Oladimeji Hammed SORINMADE. "Value Added Tax, Public Revenue and Government Expenditure in Nigeria." Indiana Journal of Economics and Business Management 3, no. 6 (2023): 49–57. https://doi.org/10.5281/zenodo.10442809.

Full text

Abstract:

The Impact of Value-Added Tax (VAT) on Public Revenue and Government Spending in Nigeria spanning from the period 1994-2021 was examined in this study. The goal of the research work is to evaluate the influence of Value Added Tax on government revenue vis-à-vis government spending. Secondary data source was explored in presenting the facts of the situation. The data were obtained from relevant literature, Central Bank of Nigeria Statistical Bulletin, Federal Inland Revenue Service Report, World Bank Report, and National Bureau of Statistics 2021 publications. The outcome of the Ordinary

APA, Harvard, Vancouver, ISO, and other styles

49

Umeokwobi, Richard, and Emeka Nkoro. "Tax revenue and private domestic investment: Evidence from Nigeria." International Journal of Business Ecosystem & Strategy (2687-2293) 1, no. 4 (2019): 19–26. http://dx.doi.org/10.36096/ijbes.v1i4.286.

Full text

Abstract:

This paper investigated the impact of tax revenue on private domestic investment in Nigeria from 1980 to 2018 using the modified ordinary least squares- Autoregressive distributed lag (ARDL). The paper used oil revenue, non-oil revenue, and Corporate Income Tax (CIT) as the independent variables while Private Domestic Investment (PDI) is the dependent variable. Oil revenue and non-oil revenue were used as a proxy for oil and non-oil tax. These data were obtained from secondary sources- central Bank of Nigeria, World Bank database and Federal Inland Revenue service statistical bulletin. The res

APA, Harvard, Vancouver, ISO, and other styles

50

ALI, ANDREW SIMON, UWAOMA IGNATIUS IRONKWE, and JOHNSONN NWAIWU. "Internet Payment System and Personal Income Tax Payment in Nigeria." GPH-International Journal of Business Management 06, no. 10 (2023): 315–33. https://doi.org/10.5281/zenodo.10066468.

Full text

Abstract:

Tax revenue generation in Nigeria has faced significant challenges due to issues such as corruption, embezzlement, and the level of electronic payment literacy among users. This paper explores the relationship between the internet payment system and personal income tax revenue generation in Nigeria. Data spanning from 2012 to 2021, obtained from the Federal Inland Revenue Service, Prom ax, the Central Bank of Nigeria, and the National Bureau of Statistics, were analyzed using various statistical methods, including Ordinary Least Square Regression Analysis, Autoregressive Distributed Lag, co in

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!