Does history matters in tax administration performance?

• Main Authors: Pantamee, Abdurrahman Adamu, Mansor, Muzainah
• Format: Conference or Workshop Item
• Language: English
• Published: 2018
• Subjects: HD28 Management. Industrial Management
• Online Access: http://repo.uum.edu.my/26061/1/ICAS%202018%204%208.pdf; http://repo.uum.edu.my/26061/; http://icas.my/index.php/proceedings/8-icas-2018-proceedings
• Institution: Universiti Utara Malaysia

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