An Examination of the Methods of Revenue Generation by Kwara State Internal Revenue Service (KWIRS) from Islamic Law Perspective

2019 ◽  
Author(s):  
Abdullahi Abdulquadir
Keyword(s):  
Islamic Law ◽  
Internal Revenue Service ◽  
Revenue Generation ◽  
Internal Revenue

scholarly journals INNOVATION AND PUBLIC SECTOR PERFORMANCE: EVIDENCE FROM LAGOS INTERNAL REVENUE SERVICES

2018 ◽  
Vol 1 (1) ◽  
pp. 140-144
Author(s):  
Benneth Uchenna EZE
Keyword(s):  
Public Sector ◽  
Sample Size ◽  
Sample Size Determination ◽  
Internal Revenue Service ◽  
P Value ◽  
Public Enterprises ◽  
Revenue Generation ◽  
Internal Revenue ◽  
Public Sector Performance ◽  
Sector Performance

The study examines the effect of innovation (measured by e-assessment and e-payment) on public sector performance (measured by the revenue generation of Lagos Internal Revenue Service ‘LIRS’).The study employs survey research design, through the administration of structured questionnaire to staff of Lagos Internal Revenue Service (LIRS). The population of the study is the 2630 staff of LIRS, and using Yamane sample size determination formula at 95% confidence level and 5 margin of error, a sample size of 347 was obtained. 347 copies of questionnaire were administered to the targeted respondents. However, 241 copies of the questionnaire were returned and found useable, which represent 69.45% return rate. Content validity index and Cronbach Alpha was employed in testing the validity and reliability of the instrument (questionnaire).The findings reveal that assessment (β1=0.477, p-value<0.05) and e-payment (β2=0.840, p-value<0.05) have positive and significant individual and combined effect on public sector performance, particularly the revenue generation of LIRS (Fstat=122.744 *0.000). The adjusted coefficient of determination (adjusted R2) suggested that 81.3% variation in the revenue generation of LIRS is accounted for by e-assessment and e-payment. It can therefore be concluded that the process innovativeness of LIRS, particularly the introduction of e-assessment and e-payment have enhanced the revenue generation of LIRS. It is recommended that public enterprises should enhance their innovativeness, through the introduction of innovative process, which will ease the transactional activities, especially the introduction of internet enabled processes and services, where customers or clients can transact with public enterprises online without visiting the offices of such enterprises.

Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments

2003 ◽  
Vol 17 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Peggy A. Hite ◽  
John Hasseldine
Keyword(s):  
Random Selection ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
Tax Returns ◽  
Selection Of

This study analyzes a random selection of Internal Revenue Service (IRS) office audits from October 1997 to July 1998, the type of audit that concerns most taxpayers. Taxpayers engage paid preparers in order to avoid this type of audit and to avoid any resulting tax adjustments. The study examines whether there are more audit adjustments and penalty assessments on tax returns with paid-preparer assistance than on tax returns without paid-preparer assistance. By comparing the frequency of adjustments on IRS office audits, the study finds that there are significantly fewer tax adjustments on paid-preparer returns than on self-prepared returns. Moreover, CPA-prepared returns resulted in fewer audit adjustments than non CPA-prepared returns.

The Effects of Capital Campaigns on Local Nonprofit Ecologies

2018 ◽  
Vol 47 (3) ◽  
pp. 645-656 ◽  
Author(s):  
Joanna Woronkowicz
Keyword(s):  
Nonprofit Organizations ◽  
Internal Revenue Service ◽  
Arts Organizations ◽  
Natural Distribution ◽  
Capital Campaign ◽  
Internal Revenue ◽  
Capital Campaigns ◽  
Short Period ◽  
Distribution Of Resources ◽  
Nonprofit Arts

When charities launch capital campaigns, they hope to attract large amounts of resources in a relatively short period of time; however, other charities in the area are likely to see such campaigns as disruptive to the natural distribution of resources to area nonprofits by disproportionately directing area donations to a single organization. This study seeks to understand the effects capital campaigns have on both the fundraising performance of other nonprofits and the makeup of a local nonprofit ecology. The analysis uses data from a randomly sampled set of nonprofit arts organizations that had capital campaigns for facilities projects between 1994 and 2007 and Internal Revenue Service Form 990 data on 501 (c) (3) nonprofit organizations in each county. The results illustrate that a capital campaign positively affects the fundraising performance of other charities in a local nonprofit ecology, but that campaigns decrease the size of a local nonprofit ecology.

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