AN ASSESSMENT OF THE ROLE OF FEDERAL INLAND REVENUE SERVICE TAX REVENUE COLLECTION

ABSTRACT

The study assessed the role of FIRS tax revenue collection in Delta State Nigeria. To determien how poor implemetnatio of policies affect tax revenue generation. And aso to examine correlaton between tax revenue collected and provision of social amenities. The study also seeks to find out whether corruption on the part of government officials reduce tax revenue generation. Questionnaire were administered and used for data analysis and presentation chi-swquare statistical tool was employed in testing the formulated hypothesis of the study. Having subejcted the data collected from the respondents to statistical peakage for social science (SPSS), the result revealed that poor implementation of policies constitute barrier to FIRS tax revenue collection, there is a significant relationship between the tax revenue and provision of social amenities: corruption on the part of tax revenue collectors reduce revenue generation, and also the enhanced use of ICT by FIRS will make of effective and efficient. In line with these findings, I recommend that the government should put a mechanism in place to promote transparency and accountability. There should be a complete restrucuring of the tax adminsitrative machinies in order to reduce tool evasion, avoidence and revenue leakages to the barest minimum. Also, efforts should be made to improve on the use of ICT for efficiency and effectives.