The Role of Tax Enforcement Measures in Combating Evasion: A Case Study of FIRS in Rivers State
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Background of the Study
Tax evasion remains a significant obstacle to revenue generation in Nigeria, particularly in high-income states like Rivers, where economic activities are robust. Tax enforcement measures such as audits, penalties, and legal actions are vital tools for combating evasion and ensuring compliance. The Federal Inland Revenue Service (FIRS) has intensified its enforcement efforts in Rivers State, targeting both individuals and businesses to address the widespread issue of tax evasion (Chike & Eke, 2023).
Despite these measures, tax evasion persists, driven by factors such as weak institutional frameworks, corruption, and the informal nature of many economic activities. Research indicates that effective enforcement requires a balance between punitive measures and taxpayer engagement to build trust and compliance (Adebayo et al., 2024).
This study examines the role of tax enforcement measures implemented by FIRS in Rivers State, focusing on their effectiveness and limitations in curbing evasion.
Statement of the Problem
Tax evasion significantly undermines Nigeria's revenue potential, with Rivers State being no exception. Despite FIRS employing enforcement measures such as audits and penalties, evasion remains prevalent due to inadequate monitoring, judicial inefficiencies, and low public trust in the tax system. These challenges hinder the realization of optimal revenue and erode the credibility of tax authorities (Onyekachi, 2023).
This study seeks to evaluate the effectiveness of FIRS enforcement measures in Rivers State and propose strategies for improving tax compliance.
Objectives of the Study
- To assess the effectiveness of FIRS enforcement measures in combating tax evasion in Rivers State.
- To identify challenges faced by FIRS in enforcing compliance in Rivers State.
- To propose strategies for enhancing enforcement measures to reduce tax evasion.
Research Questions
- How effective are FIRS enforcement measures in combating tax evasion in Rivers State?
- What challenges hinder the effectiveness of FIRS enforcement measures in Rivers State?
- What strategies can improve tax enforcement and compliance in Rivers State?
Research Hypotheses
- FIRS enforcement measures significantly reduce tax evasion in Rivers State.
- Challenges such as weak monitoring and corruption hinder the effectiveness of enforcement measures.
- Enhanced enforcement strategies significantly improve tax compliance in Rivers State.
Scope and Limitations of the Study
The study focuses on FIRS enforcement measures in Rivers State between 2023 and 2025. Limitations include access to confidential enforcement data and generalizing findings beyond Rivers State.
Definitions of Terms
- Tax Enforcement Measures: Actions taken by tax authorities to ensure compliance and penalize evasion.
- Tax Evasion: The illegal act of deliberately avoiding paying due taxes.
- FIRS: The Federal Inland Revenue Service, responsible for tax administration in Nigeria.
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