INTER-AGENCY COLLABORATION AND ORGANISATIONAL PERFORMANCE: IMPLICATIONS FOR TAX REVENUE OPTIMISATION IN NIGERIA

This study examined inter-agency collaboration and organisational performance: implications for tax revenue optimisation in Nigeria. The study was motivated by challenges in Nigeria’s tax administration system, particularly weak coordination and limited information sharing. An interpretivist paradigm and qualitative descriptive research design were adopted. Documentary data were purposively selected from 14 official reports, policy documents, administrative records, and related institutional publications covering 2019–2026. Data were analysed using thematic analysis and organised around four themes: institutional recognition of inter-agency collaboration, inter-institutional information sharing, joint operational coordination, and institutional and structural barriers. The findings show that inter-agency collaboration is recognised within Nigeria’s tax administration system. However, its implementation is affected by administrative fragmentation, weak information systems, and limited institutional capacity. Information sharing and joint operations can support organisational performance and revenue mobilisation. Formal collaboration alone, however, does not guarantee improved revenue outcomes. The study concludes that effective coordination and stronger institutional capacity are needed to improve tax administration and revenue mobilisation in Nigeria. It recommends improved inter-agency coordination, stronger information systems, and effective monitoring of collaborative activities