ABSTRACT
This study was carried out to examine financial abuse in the public sector of Nigeria using federal inland revenue service (FIRS) Abuja, as a case study. The study was specifically carried out to examine the extent of financial abuse in the Federal Inland Revenue service, Abuja, examine the forms of financial abuse in Federal Inland Revenue service, Abuja, find out the factors contributing to financial abuse in Federal Inland Revenue service, Abuja, and ascertain the impact of financial abuse on the performance of Federal Inland Revenue service, Abuja. The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of staff of federal inland revenue service (FIRS), Abuja. In determining the sample size, the researcher conveniently selected respondents.Selfconstructed and validated questionnaire was used for data collection. The collected and validated questionnaires were analyzed using frequency tables, and mean scores. While the hypotheses were tested using Decision Rule. The result of the findings reveals that the extent of financial abuse in the Federal Inland Revenue service, Abuja is high. The study also revealed that the forms of financial abuse in Federal Inland Revenue service, Abuja includes: misappropriation of accounts, embezzlement, extortion, over budgeting, and money laundering. Therefore, it is recommended that government should remove immunity from office holders to enable law enforcement agencies to go after any perpetrator of financial abuse, corruption and economic crimes and none should be above the law. To mention but a few.
