Influence of Strategic Alliance on the Performance of Federal Inland Revenue Service (FIRS)
1Ogoro Samuel Tan, 2Joshua Adewale ADEJUWON
1,2Department of Management and Accounting, Lead City University, Ibadan, Oyo State, Nigeria.
https://doi.org/10.47191/jefms/v7-i5-31ABSTRACT:
Strategic alliances are collaborative relationships aimed at achieving mutual strategic objectives in order to achieve organizational performance objectives. Strategic alliances emphasis in literature has been significantly tilted towards private business enterprises and multinational companies. Yet, little is known about how strategic alliances work within governmental bodies like the FIRS. The purpose of this article is to examine the influence of strategic alliances on performance of the Federal Inland Revenue Service (FIRS). The study uses simple percentage count and standard deviation to analyze primary data obtained through questionnaires (google forms) from a sample of selected senior staffs at the Federal Inland Revenue Service South West zone which is made up of thirty (30) FIRS offices having a total of two hundred and seventy nine (279) respondents using purposive sampling method. Also, correlation coefficients, t-test, regression analysis and ANOVA was used to demonstrate significance. Result showed that strategic alliances/collaborations significantly and positively impact FIRS performance (F= 489.672, P0.00) in terms of tax revenue generation, voluntary tax compliance and widening of the tax net. It therefore recommends that techniques and strategic measures should be maintained to enhance the management of all collaborations for sustained performance of FIRS in Nigeria.
KEYWORDS:
Performance, Strategic alliance, Tax compliance, Tax revenue, Tax net.
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