EFFECT OF OPERATIONAL AUTONOMY AND COMPUTERIZATION OF TAX COLLECTION ON REVENUE PERFORMANCE OF FEDERAL INLAND REVENUE SERVICE OF NIGERIA: ROLE OF STAFF QUALITY AND COST OF TAX ADMINISTRATION
Yahaya Alhaji Hassan, PhD
Volume 8 Issue 1
Abstract
The paper examines the effect of operational autonomy and computerization of tax collection on revenue performance of FIRS Nigeria through the mediating role of quality of staff and cost of tax administration. A cross-section survey research design was employed to collect data from the respondents using the purposive sampling technique. The data were analysed using a partial least square structural equation modeling approach with the aid of SmartPLS 3. Findings of the study revealed that operational autonomy, and computerization of the tax collection process influence revenue performance through the intervention of staff quality and cost of tax administration.It is therefore recommended that FIRS autonomy should be sustained. Also, FIRS should be fully computerized to ensure efficiency and simplicity in the core tasks of tax administration. Furthermore, the service should professionalise and incentivize staff for effective and efficient service performance, while keeping the cost of tax collection as low as possible. Keywords: Tax Administration, Operational Autonomy, Computerisation of Tax Collection, Staff Quality, Cost of Tax Administration and Revenue Performance
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