Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 217

Review

Revamping tax administration in North Central Nigeria: A narrative of the application of the business model canvas for strategic reform

Muritala Olakitan Awodun
  • Muritala Olakitan Awodun
  • Centre for Enterprise and Human Capital Development, Crown-Hill University (now Ojaja University), Eiyenkorin, Kwara State, Nigeria.
  • Google Scholar


  •  Received: 21 August 2024
  •  Accepted: 24 September 2024
  •  Published: 30 November 2024

Abstract

This paper narrates the transformative journey of the Kwara State Internal Revenue Service (KW-IRS) in Nigeria, highlighting its establishment in 2015 through a reform agenda aimed to enhance revenue mobilization. Against the backdrop of Nigeria’s federal structure and the challenges within its tax administration landscape, KW-IRS emerged to streamline revenue collection and administration in Kwara State. Adopting the Business Model Canvas (BMC) provided a structured framework for strategic reform, focusing on customer segmentation, value proposition, stakeholder engagement, and operational efficiency. Key strategies, such as the ‘PRESS’ and ‘PRAISE’ frameworks, guided its early and growth phases, respectively, resulting in significant increases in internally generated revenue (IGR). By 2019, KW-IRS had achieved notable financial and operational milestones, positioning Kwara State as a leader in IGR among North Central Nigerian states and beyond. Certification with ISO standards underscored its commitment to global best practices in revenue administration, ensuring sustainability and continuous improvement. This narrative serves as a case study for effective public sector reform through strategic leadership, innovative business models, and stakeholder collaboration.

 

Key words: Internal revenue service, business model canvas, revenue mobilization, strategic leadership, public sector reform.