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August 21, 2025

Assessment of Tax Pro-Max Initiative and Revenue Performance in Nigeria

Key Points

Tax Pro-Max initiative improved tax compliance in Nigeria, which suggests enhanced revenue performance.
The study reveals a positive correlation between the initiative and revenue growth, with metrics showing significant improvements over 24 quarters.
Using regression analysis, the research compares actual and intended outcomes, revealing that the initiative met most of its objectives.
Proposed innovations include an e-tax payment mobile app to streamline the self-assessment system, potentially increasing taxpayer engagement.

Abstract

This study assessed effect of Tax Pro-Max initiative on revenue performance in Nigeria, examining both the intended objectives and actual outcomes of the policy. The research design adopted was ex-post facto. Secondary data were sourced from the quarterly reports of the Federal Inland Revenue Service beginning from 2018 to 2023, culminating to 24 quarters. The study employed regression as the technique of data analysis and descriptive statistic for comparison of means with the aid of E-Views version 12 as a tool for data analysis. The study found that Tax Pro-Max had positive effect on tax compliance and revenue performance in Nigeria. It was therefore recommended among others that Federal Inland Revenue Service should create e-tax payment mobile application that can be installed on android phones to further simplify the self-assessment system.

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Assessment of Tax Pro-Max Initiative and Revenue Performance in Nigeria

Key Points

Abstract

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