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Performance-Governance Tax Administration Reform Model as an Instrument for Tax Revenue Generation in Nigeria


Affiliations
1 Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Sintok, Malaysia
2 Othman Yeop Abdullah, Graduate School of Business, Universiti Utara Malaysia, Sintok, Malaysia
 

The paper aims to developed tax administration reform model for revenue generation in Nigeria. To achieve this, literatures on the previous tax administration models and principles were reviewed and analysed. It can be concluded that an excellent tax policy in every economy is worthless if it cannot be effectively and efficiently implemented. One method of improving tax administration undertaking on revenue generation is to introduce a good model of how it is supposed to be and then compare the actual tax administration operations in the economy to examine how it deviates from the model. Along this, the paper developed a model called “Performance-Governance tax administration model” which aim to enhance tax administration efficiency and effectiveness in Nigeria. 


Keywords

Administration, Inputs, Outcomes, Outputs, Revenue, and Transformation.
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  • Performance-Governance Tax Administration Reform Model as an Instrument for Tax Revenue Generation in Nigeria

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Authors

Abdurrahman Adamu Pantamee
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Sintok, Malaysia
Muzainah Binti Mansor
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Sintok, Malaysia
Zaleha Othman
Othman Yeop Abdullah, Graduate School of Business, Universiti Utara Malaysia, Sintok, Malaysia

Abstract


The paper aims to developed tax administration reform model for revenue generation in Nigeria. To achieve this, literatures on the previous tax administration models and principles were reviewed and analysed. It can be concluded that an excellent tax policy in every economy is worthless if it cannot be effectively and efficiently implemented. One method of improving tax administration undertaking on revenue generation is to introduce a good model of how it is supposed to be and then compare the actual tax administration operations in the economy to examine how it deviates from the model. Along this, the paper developed a model called “Performance-Governance tax administration model” which aim to enhance tax administration efficiency and effectiveness in Nigeria. 


Keywords


Administration, Inputs, Outcomes, Outputs, Revenue, and Transformation.

References