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ABSTRACT
From the inception of modern taxation in Nigeria in the first decade of the 20th century the problem of poor tax administration has been the cankerworms that militate against an optimum revenue generation which affect negatively the government
ability to render essential services to the citizenry. With the above
problems in mind, various reforms were initiated aimed at improving the
standard of tax administration in order to ensure an improved revenue
generation by the government. The first of such reform
were the Native Revenue Proclamation of 1906 which systematized all
pre-colonial taxes that existed in Northern Nigeria which was re-issued
in 1914 and extended to the West and East in 1918 and 1927 respectively.
Other reforms followed in 1943, 1958 (Income Tax
Ordinance of 1958), 1961 (Companies Income Tax Act No 22 of 1961) and
1993 (Finance Miscellaneous Taxation Provision Act of 1993).The above
reforms all aimed at improving the standard of tax administration in
Nigeria. Major reform in the history of tax administration however came
in 2007 with the granting of administrative and financial autonomy to
the Federal Inland Revenue Service and establishment of more effective disputes
settlement mechanisms within the system by the Federal Inland Revenue
Service (Establishment) Act. 2007 (FIRS Act). The passage of FIRS Act,
was an actualization of a longtime reform started a century and a year
ago precisely in 1906. For the first time in the history of tax
administration in Nigeria the FIRS by the 2007 Act were empowered with
various administrative and enforcement mechanisms that allow a taxpayer
to assess himself for tax and empowered the FIRS to enforce payment
internally through various mechanisms such as Distrain, Surcharge, Substitution, and Surtax
etc. It was in the light of these reforms that this researcher carried
out a study of the new reform through the FIRS Act, and analyses the
various administrative and enforcement mechanisms provided by the new
Act (FIRS Act) and considered their efficiency and effectiveness in
improving the standard of tax administration in Nigeria. The study
however found that the Act contained an unnecessary and controversial
policy of centralization of tax administration, a possible reduction of
powers of various States Board of Internal Revenue
and other gaps in the provisions of the Act and recommended solutions
by way of amendments of some provisions of the Act. which the researcher
believed if implemented will go a long way in ensuring an efficient tax
administration regime of our dream.
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