Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria

Front Cover
Ifueko Omoigui Okauru
African Books Collective, 2012 - Business & Economics - 580 pages
1 Review
In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. In terms of value, the book facilitates an understanding of the role played by the Service; its staff and stakeholders in repositioning the Nigerian tax system. It is an essential reference material for everyone that seeks an understanding of the processes that underscore the ongoing changes in the Nigerian tax system.
 

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Very insightful book which explains the process of reforming the tax environment in Nigeria.

Contents

CHAPTER ONE PRE 2004 REFORM ACTIVITIES
1
CHAPTER TWO SETTING THE TONE
9
CHAPTER THREE ORGANISATIONAL RESTRUCTURING
25
CHAPTER FOUR TAX POLICY
73
CHAPTER FIVE TAX LEGISLATION
101
CHAPTER SIX JUDICIAL PROCESSES
135
CHAPTER SEVEN MODERNISATION
151
CHAPTER EIGHT COMPLIANCE AND ENFORCEMENT
193
CHAPTER SEVENTEEN STRATEGIC PERFORMANCE MANAGEMENT
343
CHAPTER EIGHTEEN FINANCIAL PERFORMANCE
363
CHAPTER NINETEEN BOARDMANAGEMENT RELATIONS
385
CHAPTER TWENTY INTERNAL AFFAIRS
421
CHAPTER TWENTY ONE CORPORATE SOCIAL RESPONSIBILITY
435
CHAPTER TWENTYTWO AWARDS AND RECOGNITIONS
443
CHAPTER TWENTYTHREE UNIONS SOCIETIES AND CLUBS IN FIRS
457
CHAPTER TWENTYFOUR JOINT TAX BOARD
473

CHAPTER NINE TAXPAYER SERVICES AND DELIVERY STANDARDS
207
CHAPTER TEN ENTRENCHING A STRONG ETHICAL CODE
221
CHAPTER ELEVEN CAPACITY BUILDING
237
CHAPTER TWELVE ASSET MANAGEMENT
251
CHAPTER THIRTEEN SECURITY AND SAFETY MANAGEMENT
271
CHAPTER FOURTEEN COOPERATION AND COLLABORATION
287
CHAPTER FIFTEEN INTERNATIONAL INVOLVEMENT
309
CHAPTER SIXTEEN TAX TREATY NETWORK AND TRANSFER PRICING
325
CHAPTER TWENTY FIVE COMMUNICATING THE CHANGE
497
CHAPTER TWENTYSIX BUILDING PIPELINES FOR SUSTAINABLE ENGAGEMENT
527
CHAPTER TWENTYSEVEN DOCUMENTING FOR POSTERITY
535
APPENDICES
547
INDEX
559
Back cover
583
Copyright

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