DIGITIZATION OF TAX ADMINISTRATION BY FEDERAL INLAND REVENUE SERVICE: A HISTORICAL REVIEW
Sani Damamisau Mohammed , Bashir Ali Sulaiman, Rukayya Tijjani Ibrahim, and Yusuf Abdu Gimba Muhammad Muhammad Sallau
Volume 2 Issue 2
Abstract
Rapidly increasing digitization of businesses around the world is forcing tax authorities around the globe to reform tax administration by digitizing it to ensure simplification of tax filing and compliance for efficient collection of due taxes. The Nigerian Federal Inland Revenue Service is responsible for collecting oil and non-oil tax revenues which are crucial to overall monthly revenues pooled into the Federation Account which are then shared among the federating units of Federal Republic of Nigeria. Therefore, the aim of this study is to review the historical trends of efforts by Federal Inland Revenue Service to digitize its tax administration. To achieve this aim, secondary data is collected from documents on the various forms of implemented digitization efforts by the Federal Inland Revenue Service 2005-2021. Collected data is descriptively presented and analysed while public policy analytical framework underpins the study. Results from the study revealed that the Federal Inland Revenue Service has implemented successive digitization programs which collectively resulted into enhancing the administration of taxation by the service. However, the time lag between succeeding programs is perhaps inadequate for proper results to be obtained. The policy implications are the need for the service to leverage more on technology for better service delivery and compliance. The service should be allowing reasonable time lag for proper implementation of digitization programs in the future. Staff of the service that developed the TaxProMax solution should be encouraged and be allowed to take it to global best practices. Keywords: Tax, Administration, Federal Inland Revenue Service, Digitization, Revenue
Download Paper