Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria

Ifueko Omoigui Okauru

• Publisher: Safari Books Ltd
• Year: 2012
• Print ISBN: 9789784877657
• eBook ISBN: 9789788431480
• Topic: Law
• Subtopic: Tax Law
• Index: Law

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.

Table of contents

• Cover
• Title page
• Copyright page
• Contents
• Introduction
• Acknowledgements
• Executive Summary
• CHAPTER ONE - PRE- 2004 REFORM ACTIVITIES
• CHAPTER TWO - SETTING THE TONE
• CHAPTER THREE - ORGANISATIONAL RE-STRUCTURING
• CHAPTER FOUR - TAX POLICY
• CHAPTER FIVE - TAX LEGISLATION
• CHAPTER SIX - JUDICIAL PROCESSES
• CHAPTER SEVEN - MODERNISATION
• CHAPTER EIGHT - COMPLIANCE AND ENFORCEMENT
• CHAPTER NINE - TAXPAYER SERVICES AND DELIVERY STANDARDS
• CHAPTER TEN - ENTRENCHING A STRONG ETHICAL CODE
• CHAPTER ELEVEN - CAPACITY BUILDING
• CHAPTER TWELVE - ASSET MANAGEMENT
• CHAPTER THIRTEEN - SECURITY AND SAFETY MANAGEMENT
• CHAPTER FOURTEEN - COOPERATION AND COLLABORATION
• CHAPTER FIFTEEN - INTERNATIONAL INVOLVEMENT
• CHAPTER SIXTEEN - TAX TREATY NETWORK AND TRANSFER PRICING
• CHAPTER SEVENTEEN - STRATEGIC PERFORMANCE MANAGEMENT
• CHAPTER EIGHTEEN - FINANCIAL PERFORMANCE
• CHAPTER NINETEEN - BOARD-MANAGEMENT RELATIONS
• CHAPTER TWENTY - INTERNAL AFFAIRS
• CHAPTER TWENTY ONE - CORPORATE SOCIAL RESPONSIBILITY
• CHAPTER TWENTY-TWO - AWARDS AND RECOGNITIONS
• CHAPTER TWENTY-THREE - UNIONS, SOCIETIES AND CLUBS IN FIRS
• CHAPTER TWENTY-FOUR - JOINT TAX BOARD
• CHAPTER TWENTY FIVE - COMMUNICATING THE CHANGE
• CHAPTER TWENTY-SIX - BUILDING PIPELINES FOR SUSTAINABLE ENGAGEMENT
• CHAPTER TWENTY-SEVEN - DOCUMENTING FOR POSTERITY
• APPENDICES
• INDEX
• Back cover