Improving knowledge management framework in tax administration: Nigerian perspective

Tax administration in Nigeria is characterised by low tax revenue generation caused by administrative inefficiency. However, efficient knowledge management (KM) can improve tax administration efficiency and revenue generation. Therefore, the main objective of this research was to study knowledge man...

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Main Author:	Okoh, Umale
Format:	Thesis
Language:	eng eng eng
Published:	2021
Subjects:	HF5549-5549.5 Personnel Management Employment
Online Access:	https://etd.uum.edu.my/9587/1/Depositpermission-not%20allow_s901945.pdf https://etd.uum.edu.my/9587/2/s901945_01.pdf https://etd.uum.edu.my/9587/3/s901945_02.pdf
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id	my-uum-etd.9587
record_format	uketd_dc
spelling	my-uum-etd.95872022-07-12T02:49:20Z Improving knowledge management framework in tax administration: Nigerian perspective 2021 Okoh, Umale Mansor, Muzainah Ibrahim, Marhaiza College of Business (COB) College of Business (COB) HF5549-5549.5 Personnel Management. Employment HJ4771.6 Income Tax. Tax Returns. Tax administration in Nigeria is characterised by low tax revenue generation caused by administrative inefficiency. However, efficient knowledge management (KM) can improve tax administration efficiency and revenue generation. Therefore, the main objective of this research was to study knowledge management process in order to improve its efficiency and tax administration performance in Nigeria. The specific objectives of this study were: (a) to investigate how critical the inputs for the KM processes in the Federal Inland Revenue Service (FIRS) are; (b) to identify the KM processes for efficiency in FIRS; (c) to examine how the KM processes explain the outputs of FIRS and (d) to identify the strategies needed to improve KM in FIRS. The case study methodology was employed to achieve the objectives. Qualitative data were collected through face-to-face interviews with 20 tax administrators at FIRS. Data from the face-to-face interviews were also supported by a documentary study. Firstly, this study found that experience, technical session, formal and informal training, tax administrator and taxpayer e-services, leadership styles and skills, financial and non-financial motivation, “train the trainer”, meeting, knowledge and information flow are critical inputs to the KM processes in FIRS. Secondly, the study revealed that socialisation, externalisation, combination and internalisation are essential mechanisms for efficient KM processes in FIRS. Thirdly, the expected results of the KM process activities are low operation cost, improve capability, improve service delivery, increase task execution rate and access to taxable income as outputs in FIRS. Lastly, KM processes in FIRS can be improved by adequate provision of KM resources which involve human and materials. The main policy implication of this study is that KM and tax administration efficiency can be achieved in FIRS by adopting the Holistic Knowledge Management Framework proposed by this study. 2021 Thesis https://etd.uum.edu.my/9587/ https://etd.uum.edu.my/9587/1/Depositpermission-not%20allow_s901945.pdf text eng staffonly https://etd.uum.edu.my/9587/2/s901945_01.pdf text eng staffonly https://etd.uum.edu.my/9587/3/s901945_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Mansor, Muzainah Ibrahim, Marhaiza
topic	HF5549-5549.5 Personnel Management Employment HF5549-5549.5 Personnel Management Employment
spellingShingle	HF5549-5549.5 Personnel Management Employment HF5549-5549.5 Personnel Management Employment Okoh, Umale Improving knowledge management framework in tax administration: Nigerian perspective
description	Tax administration in Nigeria is characterised by low tax revenue generation caused by administrative inefficiency. However, efficient knowledge management (KM) can improve tax administration efficiency and revenue generation. Therefore, the main objective of this research was to study knowledge management process in order to improve its efficiency and tax administration performance in Nigeria. The specific objectives of this study were: (a) to investigate how critical the inputs for the KM processes in the Federal Inland Revenue Service (FIRS) are; (b) to identify the KM processes for efficiency in FIRS; (c) to examine how the KM processes explain the outputs of FIRS and (d) to identify the strategies needed to improve KM in FIRS. The case study methodology was employed to achieve the objectives. Qualitative data were collected through face-to-face interviews with 20 tax administrators at FIRS. Data from the face-to-face interviews were also supported by a documentary study. Firstly, this study found that experience, technical session, formal and informal training, tax administrator and taxpayer e-services, leadership styles and skills, financial and non-financial motivation, “train the trainer”, meeting, knowledge and information flow are critical inputs to the KM processes in FIRS. Secondly, the study revealed that socialisation, externalisation, combination and internalisation are essential mechanisms for efficient KM processes in FIRS. Thirdly, the expected results of the KM process activities are low operation cost, improve capability, improve service delivery, increase task execution rate and access to taxable income as outputs in FIRS. Lastly, KM processes in FIRS can be improved by adequate provision of KM resources which involve human and materials. The main policy implication of this study is that KM and tax administration efficiency can be achieved in FIRS by adopting the Holistic Knowledge Management Framework proposed by this study.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Okoh, Umale
author_facet	Okoh, Umale
author_sort	Okoh, Umale
title	Improving knowledge management framework in tax administration: Nigerian perspective
title_short	Improving knowledge management framework in tax administration: Nigerian perspective
title_full	Improving knowledge management framework in tax administration: Nigerian perspective
title_fullStr	Improving knowledge management framework in tax administration: Nigerian perspective
title_full_unstemmed	Improving knowledge management framework in tax administration: Nigerian perspective
title_sort	improving knowledge management framework in tax administration: nigerian perspective
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2021
url	https://etd.uum.edu.my/9587/1/Depositpermission-not%20allow_s901945.pdf https://etd.uum.edu.my/9587/2/s901945_01.pdf https://etd.uum.edu.my/9587/3/s901945_02.pdf
_version_	1747828628233650176

Improving knowledge management framework in tax administration: Nigerian perspective

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