Remuneration and Federal Inland Revenue Service employees’ performance in Nigeria

Study investigated the relationship between employee performance and compensation at Nigeria's Federal Inland Revenue Service (FIRS). The goal of the study was to elucidate how different aspects of compensation (salary, incentives, and perks) impact FIRS employees' motivation, job satisfaction, and overall performance. Study used quantitative approach, using survey data to obtain thorough understanding of the subject. A pool of representative samples of FIRS employees were given copies of a structured questionnaires to complete in order to rate their impressions of salaries, job satisfaction, and performance. Results of this study offer empirical and theoretical proof of connection amid salaries earned and worker performance in Nigeria's FIRS. Higher levels of compensation were expected to favourably impact motivation, work satisfaction, and performance. These levels of compensation include competitive salaries, performance-based bonuses, and alluring benefit packages. The findings of the study will be relevant for Nigerian policymakers and FIRS administration. The results will guide the creation of evidence-based measures to raise worker productivity through better pay practices. The FIRS and other government organizations can optimize their human resource management procedures and eventually improve revenue generation and service delivery by realizing the importance of compensation in developing a motivated and productive staff.

本研究旨在探究尼日利亚联邦税务局（Federal Inland Revenue Service，简称FIRS）内部员工绩效与薪酬之间的关联。本研究的核心目标为阐明薪酬的三大维度——基本工资、绩效奖金与附加福利——如何影响FIRS员工的工作动机、工作满意度及整体绩效。本研究采用定量研究方法，通过调研数据实现对该主题的深度透彻认知。研究团队向具有代表性的FIRS员工样本发放结构化问卷，要求受访者完成填写，以评估其对薪资待遇、工作满意度与工作绩效的主观感知。本研究结果为尼日利亚FIRS内部薪资报酬与员工绩效间的关联提供了实证与理论支撑。研究假设，具备竞争力的薪资、绩效导向奖金与极具吸引力的福利组合等薪酬体系，将对员工工作动机、工作满意度及绩效产生正向促进作用。本研究成果将对尼日利亚政策制定者及FIRS管理层具备参考价值。该研究结果将为制定基于实证的薪酬优化举措提供指引，助力通过完善薪酬管理实践提升员工生产效率。FIRS及其他政府机构可通过认知薪酬在打造高动机、高生产力员工队伍中的核心价值，优化人力资源管理流程，最终实现税收创收能力与服务交付水平的双重提升。