1. “Without Tax there is no Government”
Why Reform Taxation?
“Without Tax there is no Government”
“Without the right kind of Tax systems, there is no sustainable development”

3. Inter-Relationships Overview of the activities of the FIRS June 8 2011
President and Commander in Chief
National Assembly
Federal Ministry of Finance
Federal Inland Revenue Service/Revenue Authorities
Collecting Agents and Tax Payers
Judiciary/Law Enforcement
General Public/Civil Society
Overall direction setting
Amend Constitution and enact/amend Tax and related Laws
Oversight over FIRS and revenue generating agencies
Fiscal Policy Direction Setting
Feedback to Tax payers on how Tax monies collected are utilised
Tax Administration
Implementation of Tax Policies and Tax Laws
Harmonization of standards of implementing Federal Taxes delegated to States through the Joint Tax Board
Compliance with the Tax Policies and Laws
Understanding and discharge of obligations, rights and responsibilities
Fair and Equitable Adjudication
Inter-Relationships
June
Overview of the activities of the FIRS

4. Tax Policy and Legislation
Revenue forecasting and monitoring of macroeconomic risks to tax revenue; working with all FIRS departments and offices to make policy and legal hedge proposals to FMF and NASS for protection of tax revenue; ensuring tax policies and laws are understood by the FIRS and the tax publics; ensuring FMF and NASS revenue expectations of FIRS are understood and met
Tax Process Standards and Monitoring
Setting process guidelines, monitoring and identification of issues arising and resolution of issues
Tax Operations
Execution of the tax law towards achieving the various objectives of tax administration
FIRS Strategic direction, a presentation by the Executive Chairman,
September, 2010

6. Communicating CRITICAL to Improve Compliance
Channel Management
Tax TV (Corp Comm/Tax Matters)
Dynamic Website Management (Corp Comm)
FIRS Radio (Corp Comm)
FIRS Home Movie Series (Corp Comm)
Tax Pages (Corp Comm)
Advertising Campaign (Corp Comm/LWT)
Direct Outreach/Advocacy programmes
Stakeholder Workshops (TOG/FOPP/Tax Policy/Other)
Attendance at International Trade Fairs (TOG)
Circulars and Public Notice (Tax Policy/FOPP)
ECFIRS Outreach with Stakeholders (OECFIRS)
Tracking
Quarterly Audit of Effectiveness of Channels Used (Corp Comm)
Taxpayer Empowerment
Customer Complaints centres (SERVICOM)
Whistleblower lines (OECFIRS)
Publications of dismissed staff (SSG)
Staff/Taxpayer /Civic Education
School (Tax) workshops (CDG/L&D)
Putting Tax on curriculum with NUC (CDG/L&D)
Sponsoring Professorial Chairs (CDG/L&D)
Reform Documentation Series (Corp Comm)
FIRS Museum (Corp Comm)
The Guage quarterly newsletter (Corp Comm)
General Publications (SERVICOM/TOG/FOPP/ Tax Policy/Other)
Code of Conduct renewal sessions and compliance enforcement (CDG/SSG)
Prosecution of tax evaders and fraudulent tax officials (Legal)
FIRS Strategic direction, a presentation by the Executive Chairman,
September, 2010

7. Collection System - Automated Model
Tax Payer
Collecting Banks
Tax Payer
Tax Payer
Lead Banks
InterSwitch / FIRS / CBN
Tax Payer
Tax Payer
Tax Payer
FEC: Update on Tax Reforms May 18, 2005

8. Levels of Intervention
Globe – The World (UN, WB, IMF, OECD, Egmont Group, InterPol, ??/)
Continent – Africa (AU, ATAF, ??)
Region – West Africa (WATAF, ???)
Country – Nigeria (Various)
State (36 +1)
Local Government (774)