Does history matters in tax administration performance?
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...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2018
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/26061/1/ICAS%202018%204%208.pdf |
| _version_ | 1803629054370250752 |
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| author | Pantamee, Abdurrahman Adamu Mansor, Muzainah |
| author_facet | Pantamee, Abdurrahman Adamu Mansor, Muzainah |
| author_sort | Pantamee, Abdurrahman Adamu |
| collection | UUM |
| description | 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 |
| first_indexed | 2024-07-04T06:31:45Z |
| format | Conference or Workshop Item |
| id | uum-26061 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:31:45Z |
| publishDate | 2018 |
| record_format | dspace |
| spelling | uum-260612019-05-21T00:57:34Z https://repo.uum.edu.my/id/eprint/26061/ Does history matters in tax administration performance? Pantamee, Abdurrahman Adamu Mansor, Muzainah HD28 Management. Industrial Management 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 2018 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/26061/1/ICAS%202018%204%208.pdf 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. http://icas.my/index.php/proceedings/8-icas-2018-proceedings |
| spellingShingle | HD28 Management. Industrial Management Pantamee, Abdurrahman Adamu Mansor, Muzainah Does history matters in tax administration performance? |
| title | Does history matters in tax administration performance? |
| title_full | Does history matters in tax administration performance? |
| title_fullStr | Does history matters in tax administration performance? |
| title_full_unstemmed | Does history matters in tax administration performance? |
| title_short | Does history matters in tax administration performance? |
| title_sort | does history matters in tax administration performance |
| topic | HD28 Management. Industrial Management |
| url | https://repo.uum.edu.my/id/eprint/26061/1/ICAS%202018%204%208.pdf |
| work_keys_str_mv | AT pantameeabdurrahmanadamu doeshistorymattersintaxadministrationperformance AT mansormuzainah doeshistorymattersintaxadministrationperformance |