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Does history matters in tax administration performance?


Pantamee, Abdurrahman Adamu and Mansor, Muzainah (2018) Does history matters in tax administration performance? In: 5th International Conference on Accounting Studies (ICAS 2018), 16-17 October 2018, Penang, Malaysia.

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Abstract

This study aims to understand the important of history as the required input for a tax administration to achieve greater revenue generation. In achieving this, a case study was conducted on the Federal Inland Revenue Service (FIRS) Nigeria. The study collected data using face-to-face interviews on ten FIRS tax officers and the data was analyzed using thematic analysis. The major finding of the study shows that FIRS performance is affected by its history of insufficient tangibles and intangibles resources among which include knowledge of previous FIRS decisions, web portal, virtual library, monthly circulars and resources center. This study recommends Nigerian government to provide FIRS with basic tangible and intangible resources in order to improve tax administration performance

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN 978-967-0910-98-7 Organized by: Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords: tax administration, history, achievements, challenges, performance
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 21 May 2019 00:57
Last Modified: 21 May 2019 00:57
URI: http://repo.uum.edu.my/id/eprint/26061

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