Subnationals, digital services and taxation opportunities

Prioritising taxpayer enumeration

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

Prioritising taxpayer enumeration

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

Prioritising taxpayer enumeration

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 […]

Underground businesses and subnational IGR expansion  

Prioritising taxpayer enumeration

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 […]

Strengthening IRS Risk Management

Prioritising taxpayer enumeration

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 […]