Subnationals, digital services and taxation opportunities
MARTIN Ike-Muonso
July 11, 2022
The significant gift of the 21st century is the digitally-driven fast pace of change in virtually all of life’s endeavours. Through a creative destruction process, everything – the way we think, work, and live, including our work tools – transforms beneficially. Like other countries, the Nigerian tax authorities have also unrolled structures and processes for […]
Taxpayers versus Tax-consumers
MARTIN Ike-MuonsoJune 27, 2022
There are three key stakeholders in the IGR effort. They are taxpaying citizens and businesses, tax revenue managers who hold the revenue generated in trust and deploy the same as approved, and those who eventually consume the generated revenue. Tax revenue managers essentially coordinate the tax payments and consumption process. As IGR coordinators, this group […]
Mainstreaming IGR expansion in 2023 electioneering campaigns
MARTIN Ike-MuonsoJune 20, 2022
Rhythms of political activities re-echo politicians wooing chants suffusing the air and riveting all eyes to 2023. Welcome to another season of political promises that would never see the light of the day. While some candidates merely want to entertain audiences of voters itching for manifestoes and agenda sermons, some genuinely want to implement and […]
Increasing taxpayer registration
Martin Ike-MuonsoJune 13, 2022
Notwithstanding that high levels of voluntary compliance are a crucial goal of every tax administration, efficient and continuous taxpayer registration is necessary for its accomplishment. Taxpayer registration and the resulting register is, without debate, the most important foundational document of all tax authorities. It provides the premise on which other strategic administrative processes such as […]
Underground businesses and subnational IGR expansion
MARTIN Ike-MuonsoJune 6, 2022
Trackability is the name of the game in public sector revenue generation. That is why taxpayer databases play central roles in IGR expansion. The underground or shadow economy comprises economic activities outside tax administrations tracking radar. Such an enterprise can be legitimate or otherwise. The defining characteristic is its invisibility from the eyes of official […]
Our social norms and tax compliance
Martin Ike-MuonsoMay 30, 2022
BY MARTIN IKE-MUONSO Over the centuries, human belief systems govern them through unwritten rules, beliefs and attitudes accepted within a social group. Because of the depths of their acceptance, they invariably become standards and foundations for either accrediting or rejecting other behaviours. Virtually all societies are distinguishable by these norms, whether perceived or actual. Because […]
Effective compliance improvement programmes for sub-nationals
Martin Ike-MuonsoMay 23, 2022
Subnational tax administrations are always better off situating their IGR expansion efforts with sustained high levels of voluntary compliance. Aside from accomplishing the revenue objectives, the route is more consistent with efficiency, reduced administration cost, and taxpayer convenience. Sadly, the reality on the ground is usually not consistent with this desirable as non-compliance levels remain […]
Strengthening IRS Risk Management
MARTIN Ike-MuonsoMay 16, 2022
State and local governments lose billions of naira every year because many taxpayers use illegal means to lower their tax obligations or avoid making appropriate returns. These losses widen the gap between subnational government revenue expectations, the attendant budgets built on the back of those expectations and the factual tax yield. Unfortunately, administrators have limited […]
Innovation emergencies in IRS administrations
Martin Ike-MuonsoApril 25, 2022
By Prof. Martin Ike-Muonso While most state and local governments demand urgent improvements in revenue collection from their tax administrations, taxpayers equally demand more convenience, procedural equity and fairness for better compliance. This interdependent flow of expectations invariably challenges progressive tax administrations to use creative administrative efficiency to meet them. Consistent with the laws of […]
Tax education, culture, and compliance
Martin Ike-MuonsoApril 18, 2022
By Prof Martin Ike-Muonso Good education broadens our perspectives and helps answer some daunting and challenging questions. Likewise, tax education invariably helps us better understand tax issues and fashion our perceptions and attitudes regarding compliance. It is a generally held belief that the better the quality of tax education, the better the level of […]