FEDERAL INLAND REVENUE SERVICES (FIRS) AND REVENUE GENERATION IN NIGERIA (2007– 2015).
Bello, Abdulkareem Ndanusa, Nwachukwu, Tochukwu Stephen, Agu, Sylvia Uche & Oguonu, Chika .N
Published in 2019; Volume:xx No: 2 Article Number: 5

Abstract

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src="file:///C:/Users/CHIBUI~1/AppData/Local/Temp/msohtmlclip1/01/clip_image001.png" v:shapes="Straight_x0020_Connector_x0020_3"></span><!--[endif]--><span lang="EN-US" style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;mso-bidi-font-family: &quot;Times New Roman&quot;;mso-bidi-theme-font:minor-bidi;mso-bidi-font-weight:bold"><span style="mso-spacerun:yes">&nbsp;</span>Finance is the oil that lubricates the wheel of governance to ensure it reaches its destination which is achieving the set objectives through the instrumentality of the budget; the rate of revenue generation is commensurate with the rate of socio-economic development of the country. </span><span lang="EN-US" style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;mso-bidi-theme-font:minor-bidi">The importance of taxation in any government cannot be overemphasized. The world over, tax is one major source of government revenue.<span style="mso-bidi-font-weight: bold"> It is sequel to the above that the federal government of Nigeria established the Federal Inland Revenue Services for the purpose of revenue generation. This study is aimed at identifying the extent at which FIRS has exploited the opportunity of revenue generation in Nigeria; some research questions formulated are: </span>how has the creation of the FIRS contributed to revenue generation in Nigeria between 2007 and 2015? Is there significant relationship between revenue generated by FIRS and Nigeria economic growth from 2007 - 2015? The study employed the documentary research method. Structural functionalism theory was used. <span style="mso-spacerun:yes">&nbsp;</span>Central among the findings are; the creation of </span><span lang="EN-US" style="font-size:12.0pt; mso-bidi-font-size:11.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;">FIRS has contributed immensely to revenue generation in Nigeria, and FIRS creation has a significant relationship with economic growth. The researchers recommended among others; </span><span lang="EN-US" style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;mso-bidi-theme-font:minor-bidi">increase in the motivation of the FIRS staff to enable them put in their best and institutionalization of tax collection through ICT, and employment of honest and qualified personnel to drive the organization.</span><span lang="EN-US" style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;"><o:p></o:p></span></p>

Keywords

Taxation, Federal Inland Revenue Services, revenue generation, economic growth and tax evasion.
c/o Department of Public Administration and Local Government,
University of Nigeria,
Nsukka.
234(0)803 878 1661

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