In line with the federal structure of the Nigerian State, tax
administration in the country is multi-tiered. The Federal Inland
Revenue Service is responsible for assessing, collecting and accounting
for tax and other revenues accruing to the Federal Government. The
States Boards of Internal Revenue and the Local Government Revenue
Committees perform similar functions at the State and Local Government
levels respectively. This book attempts to chronicle the changes that
have been taking place within the Federal Inland Revenue Service since
2004 and how these activities have contributed to the reforms in the
Nigerian tax system. In terms of value, the book facilitates an
understanding of the role played by the Service; its staff and
stakeholders in repositioning the Nigerian tax system. It is an
essential reference material for everyone that seeks an understanding of
the processes that underscore the ongoing changes in the Nigerian tax
system.