Purpose: The study seeks to investigate has the FIRS done to improve tax compliance and understand the effects of FIRS reforms had on tax compliance and the fight against corruption in Nigeria's tax system. Theoretical Framework: This study is situated within the context of Institutional Theory. The Federal Inland Revenue Service is a government institution saddled with the responsibility of collecting government internally generated revenue in Nigeria. Design/Methodology/Approach: The design of the study is descriptive and historical research design. Data for this study were collected from secondary sources like textbooks, journal articles and internet sources while content analysis was used to analyse the data collected. Findings: The findings of this study shows that FIRS has ratified a number of international agreements, including the Global Forum on Transparency and agreements to prevent double taxation. Additionally, it has established Base Erosion and Profit Shifting (BEPS), Exchange of Information, and started the tax amnesty. The FIRS has inter-agency relationships with governmental organisations including the EFCC and ICPC, among others. In addition, the FIRS's efforts have resulted in a surge in annual tax payments; in 2018, it collected N5,320 trillion, the most in its history since the FIRS was founded. Additionally, the FIRS noted a decline in the cost of revenue collection from 2.6% in 2016 to 2.49% in 2017 and 2.14% in 2018. Conclusion: Federal Inland Revenue Service (FIRS) should expand its campaign to rural areas where there is little to no tax education in order to increase its enlightenment mechanisms on tax compliance. This can be done by having the FIRS educate traditional leaders on tax compliance, who will then inform the populace.
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