LEADER 05805nam 2200673 a 450 001 9910452596103321 005 20200520144314.0 010 $a978-8431-48-8 035 $a(CKB)2550000001113131 035 $a(EBL)1352494 035 $a(OCoLC)856870066 035 $a(SSID)ssj0001071304 035 $a(PQKBManifestationID)11689896 035 $a(PQKBTitleCode)TC0001071304 035 $a(PQKBWorkID)11114798 035 $a(PQKB)10854999 035 $a(OCoLC)857277580 035 $a(MiAaPQ)EBC1352494 035 $a(MdBmJHUP)muse31147 035 $a(Au-PeEL)EBL1352494 035 $a(CaPaEBR)ebr10751656 035 $a(CaONFJC)MIL512996 035 $a(EXLCZ)992550000001113131 100 $a20150303d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aFederal inland revenue service and taxation reforms in democratic Nigeria$b[electronic resource] /$fedited by Ifueko Omoigui Okauru 210 $aIbadan, Nigeria $cSafari Books$d2012 215 $a1 online resource (610 p.) 300 $a"Nigeria Federal Inland Revenue Service" 311 $a978-48776-5-1 311 $a1-299-81745-9 320 $aIncludes bibliographical references at the end of each chapters and index. 327 $a""Cover ""; ""Title page ""; ""Copyright page ""; ""Contents ""; ""Introduction""; ""Acknowledgements""; ""Executive Summary""; ""CHAPTER ONE - PRE- 2004 REFORM ACTIVITIES""; ""The Macro Environment in Context ""; ""The Nigerian Economic Reform Agenda ""; ""CHAPTER TWO - SETTING THE TONE""; ""Study and Working Groups ""; ""The Tax Reform Agenda""; ""CHAPTER THREE - ORGANISATIONAL RE-STRUCTURING""; ""FIRS Organisational Structure Prior to 2004""; ""Challenges Posed by the Pre-2004 Structure""; ""Changes in the Organisational Structure since 2004"" 327 $a""The Evolution of Integrated Tax Offices and Large Tax Offices""""Evolution of other departments ""; ""CHAPTER FOUR - TAX POLICY""; ""The National Tax Policy ""; ""Tax Policy Department in the Federal Inland Revenue Service ""; ""Supporting Tax Policy Unit at the Federal Ministry of Finance ""; ""CHAPTER FIVE - TAX LEGISLATION ""; ""Background""; ""Legal Reforms Achieved ""; ""Outstanding Bills ""; ""CHAPTER SIX - JUDICIAL PROCESSES""; ""Engaging the Judiciary ""; ""The Tax Appeal Tribunal ""; ""CHAPTER SEVEN - MODERNISATION""; ""Modernisation Overview""; ""Re-engineering Projects "" 327 $a""Automation of key processes """"Other modernisation projects""; ""CHAPTER EIGHT - COMPLIANCE AND ENFORCEMENT""; ""Compliance Strategy""; ""Compliance and enforcement group (CEG) activities ""; ""Investigation and enforcement activities ""; ""CHAPTER NINE - TAXPAYER SERVICES AND DELIVERY STANDARDS""; ""Service Compact with Nigerians (SERVICOM): The FIRS Experience""; ""Taxpayer Service, Policy, Process and Programmes Department""; ""CHAPTER TEN - ENTRENCHING A STRONG ETHICAL CODE""; ""Ethics, Values and Anti-Corruption""; ""Putting a Code of Conduct in Place"" 327 $a""CHAPTER ELEVEN - CAPACITY BUILDING""""Concept of Capacity Building in the FIRS""; ""Structure""; ""Staffing""; ""Specialization""; ""Areas of Skills Impacted to Date""; ""CHAPTER TWELVE - ASSET MANAGEMENT""; ""CHAPTER THIRTEEN - SECURITY AND SAFETY MANAGEMENT""; ""Policies""; ""Organisational Structure""; ""CHAPTER FOURTEEN - COOPERATION AND COLLABORATION""; ""CHAPTER FIFTEEN - INTERNATIONAL INVOLVEMENT""; ""CATA ""; ""VADA ""; ""ATAF ""; ""WATAF ""; ""CHAPTER SIXTEEN - TAX TREATY NETWORK AND TRANSFER PRICING""; ""Background""; ""Transfer pricing "" 327 $a""CHAPTER SEVENTEEN - STRATEGIC PERFORMANCE MANAGEMENT""""Planning""; ""Meetings and Retreats""; ""CHAPTER EIGHTEEN - FINANCIAL PERFORMANCE""; ""Revenue Collection: Performance and Trend Analysis""; ""Funding""; ""Financial Performance and Accountability""; ""CHAPTER NINETEEN - BOARD-MANAGEMENT RELATIONS""; ""Governance Reform""; ""Policies, Guidelines and Processes of the Service""; ""CHAPTER TWENTY - INTERNAL AFFAIRS""; ""Internal Affairs Restructuring""; ""Internal Affairs Audit Charter""; ""Internal Affairs Policies and Procedures"" 327 $a""CHAPTER TWENTY ONE - CORPORATE SOCIAL RESPONSIBILITY"" 330 $aIn line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. In terms of value, the book facilitates an understanding of the role played by the Service; its staff and stakeholders in repositioning the Nigerian tax system. It is an essential reference material for everyone that seeks an understanding of the processes that underscore the ongoing changes in the Nigerian tax system. 606 $aInternal revenue$zNigeria 606 $aTaxation$zNigeria 606 $aTax administration and procedure$zNigeria 608 $aElectronic books. 615 0$aInternal revenue 615 0$aTaxation 615 0$aTax administration and procedure 676 $a336.2 701 $aOkauru$b Ifueko Omoigui$01043619 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910452596103321 996 $aFederal inland revenue service and taxation reforms in democratic Nigeria$92479721 997 $aUNINA LEADER 00889nam a2200253 i 4500 001 991003532209707536 005 20020509123824.0 008 940506s1963 de ||| | ger 035 $ab11176192-39ule_inst 035 $aPARLA183768$9ExL 040 $aDip.to Scienze dell'Antichità$bita 100 1 $aAlcaeus$0169418 245 10$aLieder /$cAlkaios ; griechisch und deutsch herausgegeben von Max Tre 250 $a2. 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