Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria - Okauru, Ifueko Omoigui (Safari Books Ltd., 2012)
FIRS Rebranding
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; The Evolution of Integrated Tax Offices and Large Tax Offices; Evolution of other departments; CHAPTER FOUR -TAX POLICY.
The National Tax PolicyTax 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; Automation of key processes; Other modernisation projects; CHAPTER EIGHT -COMPLIANCE AND ENFORCEMENT; Compliance Strategy; Compliance and enforcement group (CEG) activities
Investigation and enforcement activitiesCHAPTER 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; 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 StructureCHAPTER FOURTEEN -COOPERATION AND COLLABORATION; CHAPTER FIFTEEN -INTERNATIONAL INVOLVEMENT; CATA; VADA; ATAF; WATAF; CHAPTER SIXTEEN -TAX TREATY NETWORK AND TRANSFER PRICING; Background; Transfer pricing; 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