Strategic Human Resource Management in Nigerian Parastatals: Evidence from the Federal Inland Revenue Service

This study examines the application of strategic human resource management (SHRM) practices in Nigerian parastatals, with specific reference to the Federal Inland Revenue Service (FIRS), a federal agency headquartered in Abuja within the North Central geopolitical zone. As the principal tax collection agency of the federal government, FIRS has undergone substantial organisational transformation in recent years, providing a relevant context for examining whether SHRM adoption has translated into measurable improvements in institutional performance. Using a professional survey design, data were collected from 180 FIRS officers at management and middle-management grades using structured questionnaires. Data are analysed using descriptive statistics and multiple regression. The Strategic Alignment Model provides the theoretical framework, examining the degree to which HRM strategies are aligned with organisational objectives and external environmental demands. Findings indicate that FIRS has made notable strides in talent management and competency-based recruitment, and these practices are associated with higher individual performance ratings and revenue collection growth. However, inconsistent succession planning, inadequate cross-functional career development, and executive-level resistance to performance-based demotion remain unresolved challenges. The study recommends the development of a formal SHRM policy aligned with the FIRS corporate strategy, investment in leadership pipeline development, and quarterly HR analytics reporting to senior management. These findings offer practical lessons for HRM modernisation in other Nigerian revenue and compliance agencies. Keywords: strategic human resource management, parastatals, FIRS, performance, talent management.