Civil Service Reforms and Service Delivery in Federal Inland Revenue Service (FIRS): 1999-2023, Rivers State Experience

Abstract

The study investigated Civil Service reforms and Service Delivery in Federal Inland Revenue Service (FIRS) between 1999 and 2023. The objectives of the study were to; examine the scope of civil service reforms implemented, evaluate their implementation, access how effective and efficient the implementation of these reforms have enhanced service delivery and identify the specific challenges and barriers that hindered the effective implementation of the reforms in (FIRS) Rivers State branch. The study adopted the theory of New Public Management that was propounded by Christopher Hood in 1991. The study equally in its methodology adopted the descriptive survey research design, data were sourced from both primary and secondary sources. Questionnaire and interview instruments were used in the study. Moreover, there were challenges and barriers that have hindered the effective implementation of effective service delivery of FIRS which include; tax evasion, a lot of unregistered companies on the platforms, political interference, and difficulties in tracking evaders. Findings showed that civil service reforms introduced between 1999 and 2023 in the Federal Inland Revenue Service were clearly defined, well-structured and aimed to modernise the FIRS; Secondly, the reforms had a nationwide impact across all states. Again, the expansion of digital tax administration systems improved their effectiveness and efficiency of tax collection and lastly, there were numerous challenges and barriers that hindered the effective implementation of reforms in FIRS, such as institutional constraints, limited operational autonomy, political interference, resistance to change and inconsistencies in policy execution. Therefore, the study recommended that the clearly defined, well-structured reform to modermise the FIRS be strengthened, the nationwide impact should be sustained by government, Government should improve more on the digital tax administration systems expansion, for effectiveness and efficiency of FIRS to combat their numerous challenges and barriers across the states in Nigeria.