The Effect of Tax Amnesty Programmes on Revenue Recovery in Nigeria

This study evaluates the effectiveness of tax amnesty programmes in recovering previously unpaid tax liabilities in Nigeria. Tax amnesties, which offer defaulting taxpayers the opportunity to regularise their status with reduced or waived penalties, have been periodically deployed by the Federal Inland Revenue Service as part of broader compliance improvement strategies. Despite growing interest in their fiscal impact, undergraduate-level studies examining programme design, uptake rates, and post-amnesty compliance behaviour in Nigeria are sparse. Using a descriptive documentary analysis approach, the study reviews official FIRS records, government fiscal reports, and publicly available data on past amnesty programmes including the Voluntary Assets and Income Declaration Scheme of 2017 to 2019. The study also incorporates a primary survey of 90 registered taxpayers in Abuja and Lagos to assess awareness, participation motivations, and post-programme compliance intent. Analysis uses descriptive statistics and thematic coding for qualitative data. The research anticipates finding that amnesty programmes generate short-term revenue spikes but may erode long-term compliance if poorly sequenced with enforcement actions. Designing well-publicised, time-bound, and administratively accessible amnesty schemes is recommended, alongside post-amnesty audit programmes to maintain credibility. The study concludes with recommendations for integrating amnesty design into Nigeria's broader medium-term revenue strategy. Keywords: tax amnesty, revenue recovery, FIRS, voluntary compliance, VAIDS.