According to Albert Einstein, you cannot do the same thing over
and over again and expect a different result.
It is not enough to simply set revenue collection targets and
celebrate when they are met or exceeded. Taxation is not a game
where the end justifies the means. On the contrary, it is the means
that determines the end.
As we continue to bask in the euphoria of a peaceful election
and the hope of a smooth transition to a new government, we must
now begin to reflect on the things we have to do differently.
Nigeria relies heavily on oil revenue to fund government activities
and this is not sustainable. A more reliable and predictable source
of revenue is taxation.
Coincidentally, there is a new head of the Federal Inland
Revenue Service (FIRS) and by extension the Joint Tax Board (JTB).
Since there will be competing demands and priorities, I have
outlined my "Top 10" pick of concrete action points for
the new government and FIRS leadership to consider in
