FEDERAL INLAND REVENUE SERVICE (FIRS) TAXPRO MAX AND TAX REVENUE COLLECTION: PERCEPTION OF FIRS STAFF AND SMES IN AWKA, ANAMBRA STATE

Abstract

The main objective of the study is to examine the use of FIRS TaxPro Max in tax revenue collection in Awka, Anambra State. The study specifically examined the implication of FIRS TaxPro Max in tax filing and tax payments. The study identifies the challenges experienced in using FIRS TaxPro Max for tax filing and payment. This study adopts a survey research design, and the population is comprised of FIRS staff and SMEs in the Awka metropolis. The final useable questionnaires were from 80 respondents, which comprised 22 FIRS staff and 58 SMEs operational in Awka. The primary data were analysed using the Pearson Correlation technique and the one-sample Kolmogorov-Smirnov test. The analysis revealed that FIRS TaxPro Max has a significant effect on tax filing among taxpayers in the Awka metropolis; and, FIRS TaxPro Max has a significant effect on tax payments among taxpayers in the Awka metropolis. The challenges experienced in using FIRS TaxPro Max were such as low level of technological infrastructure, public awareness and lack of enlightenment of the taxpayers, bribery and corruption, and collusion among staff and taxpayers. Based on these, the study recommends among others strengthening the adoption of technology for tax profiling, assessment and returns. However, there should be also modifications of the technology solutions to meet the needs of people living with disabilities. Encouraging tax return submission using technology can promote the development of a digital database of taxpayers which would be useful for the government in policy formulation, development planning and achieving a unified tax structure. However, addressing the challenges was still important to truly achieve the aim of tax revenue generation.