The Federal Inland Revenue Service (FIRS), Tax Compliance and the Fight Against Corruption in Nigeria

Purpose: The study seeks to investigate has the FIRS done to improve tax compliance and understand the effects of FIRS reforms had on tax compliance and the fight against corruption in Nigeria's tax system.   Theoretical Framework: This study is situated within the context of Institutional Theory. The Federal Inland Revenue Service is a government institution saddled with the responsibility of collecting government internally generated revenue in Nigeria.   Design/Methodology/Approach: The design of the study is descriptive and historical research design. Data for this study were collected from secondary sources like textbooks, journal articles and internet sources while content analysis was used to analyse the data collected.   Findings: The findings of this study shows that FIRS has ratified a number of international agreements, including the Global Forum on Transparency and agreements to prevent double taxation. Additionally, it has established Base Erosion and Profit Shifting (BEPS), Exchange of Information, and started the tax amnesty. The FIRS has inter-agency relationships with governmental organisations including the EFCC and ICPC, among others. In addition, the FIRS's efforts have resulted in a surge in annual tax payments; in 2018, it collected N5,320 trillion, the most in its history since the FIRS was founded. Additionally, the FIRS noted a decline in the cost of revenue collection from 2.6% in 2016 to 2.49% in 2017 and 2.14% in 2018.   Conclusion: Federal Inland Revenue Service (FIRS) should expand its campaign to rural areas where there is little to no tax education in order to increase its enlightenment mechanisms on tax compliance. This can be done by having the FIRS educate traditional leaders on tax compliance, who will then inform the populace

The Effectiveness of the Federal Character Principle in Enugu, Kogi State and the Federal Capital Territory (FCT) Public Service

Purpose: The study seeks to understand the extent to which the Federal Character Principle ensured even representation of Federal Public Servants in Enugu State, Kogi State and the Federal Capital Territory. Also, to know if the federal character principle is faced with some challenges in Enugu State, Kogi State and the Federal Capital Territory and understand the advantages and prospects of the federal character principle to the Federal Public Service in Enugu State, Kogi State and the Federal Capital Territory.   Theoretical Framework: This study is situated within the Theory of Representative Bureaucracy propounded by Bola Dauda (2000). This theory was propounded to solve crisis in the Public Service Recruitment in order to ensure administrative and political harmony especially for the third world countries.    Design/Methodology/Approach: The design of the study is descriptive and survey research design. Primary method of data collection was employed. One hundred and fifty - five (164) questionnaires were administered to one hundred and fifty – five (155) respondents and questionnaires were responded to, and recovered. For the purpose of this study, Federal Character Commission in the Federal Capital Territory (FCT), Kogi and Enugu states were sampled.   Findings: The findings of this study shows that the extent to which the federal character principle has ensured even representation of every region of Nigeria in the federal civil service is low. It was revealed by the findings of this study that the problems of regional domination and fear of minorities of marginalization in the federal public service have not been largely tackled by the federal character principle in Nigeria. Also, the Federal Character Principle is characterized by some obvious problems which include sacrificing competence and merit on the altar of fair regional representation; the federal character principle being an opportunity for those in power to favour people from their regions and the emphasis the Federal Character Principle places on difference rather than integration.   Conclusion: The federal character principle is one those principles which Nigeria has adopted in her attempt to balance the national life of her diverse heritage. There seem to be nothing wrong with the federal character principle and its adoption into the Nigerian state but so much seem to be wrong in the application of this principle in Nigeria due to administrative lapses on the part of the Federal Character Commission and selfish interests on the part of those in power

Smart card reader and electoral transparency in Nigeria: the case of 2015 general elections

Periodic elections are characteristics of contemporary democracy, because they serve as means of changing non performing representatives of the people. In Nigeria, it is difficult to ascertain whether elections have over the years served the above mentioned purpose. Elections in Nigeria have been characterized by irregularities, consequently the introduction of the Smart Card Reader to correct the abnormalities. This paper examined the effectiveness of the use of Smart Card Reader in search for electoral transparency in Nigeria, as experimented during the 2015 general elections. It relied heavily on secondly data. Using the system theory as espoused by David Easton as it theoretical foundation, the paper disclosed that, the use of smart card reader in the Nigeria’s 2015 general elections to a large extent reduced the level of electoral scam that is widely known to have characterized the Nigerian electoral system. The paper also reveals that despite the success recorded by the use of the smart card reader, there were some challenges recorded and also controversy surrounding the legality of the use of smart card reader. Based on the challenges encountered by Independent National Electoral Commission (INEC) in the use of the smart card reader, the paper recommends adequate education as the panacea for the effective use of the smart card reader in Nigeria’s subsequent elections

Impact of Fraud Risk Management and Sustainability of Small and Medium Enterprises in Abuja, Nigeria

Purpose: The purpose of this study are to: to assess the effect of fraud risk Management and the sustainability of SMEs in Nigeria; to find out whether there exist relationship between employee’s education and anti-fraud programs among SMEs in Abuja Metropolis, Nigeria; to examine whether there exist relationship between SMEs in Abuja metropolis and anonymous way of reporting suspected violations of the ethics and anti-fraud programs; and to investigate the nature of relationship between fraud incidents and SMEs in Abuja Metropolis, Nigeria.   Methodology: The study made use of survey research design and regression and correlation analysis was used to test the hypotheses raised. The study made use of survey research design and regression and correlation analysis was used to test the hypotheses raised.    Theoretical Framework: this study adopted the model of Carter & Rodgers (2008) which was designed on the basis for organisation to move from a separate thrive to achieve sustainability to a more collaborative approach.   Findings: Thus, the hypotheses of the study were specified in their null form and were tested using multiple linear regression model and Pearson Product Moment Correlation Analysis. The results of the test were evaluated at 5 percent level. After evaluation of the hypotheses, the findings show that Fraud risk Management has significant effect on the sustainability of SMEs in Abuja Metropolis, Nigeria, the present fraud risk management is effective for the sustainability, effective fraud risk management is key for the survival of my SME, and SMEs in Abuja Metropolis are working in compliance with fraud policies, there is a significant positive relationship between employee’s education and anti-fraud programs among SMEs in Abuja Metropolis, Nigeria, there is a strong positive relationship between education of employees on the importance of ethics and anti-fraud programs and provision of anonymous way to report suspected violations by SMEs. Education of employee has positive and significant relationship with fraud incident among SMEs in Abuja Metropolis, there is no significant relationship between SMEs in Abuja metropolis and anonymous way of reporting suspected violations of the ethics and anti-fraud programs.   Conclusion: There is significant relationship between fraud incidents and SMEs in Abuja Metropolis, Nigeria. The therefore recommends that efforts should be made to educate SMEs on how to tackle fraud related risk and SMEs should endavour to share ideas among themselves to enable them properly manage fraud risk