Driving Optimal Performance and Excellence in Modern-Taxation and Unified-Compliance (D. O.P.E.M.U)

ABOUT THE BOOK 
Driving Optimal Performance and Excellence in Modern-Taxation 
and Unified-Compliance (D. O.P.E.M.U) is a comprehensive scholarly 
and professional text that examines the evolving landscape of taxation in a 
rapidly changing global economy. The book is designed to bridge theory and 
practice by integrating foundational tax principles with contemporary 
developments in fiscal policy, tax administration, digital transformation, and 
compliance management. The central focus of the book is the transformation 
of taxation systems into more efficient, transparent, technology-driven, and 
unified compliance frameworks. It critically explores how governments, 
particularly in developing economies such as Nigeria, can optimize tax 
performance to enhance revenue generation, improve economic stability, and 
promote sustainable development. The book is structured to provide a 
systematic understanding of taxation, beginning with core theoretical foundations and progressing into 
advanced thematic areas such as corporate taxation, indirect tax systems, international taxation, 
behavioural compliance, digital taxation, and public sector accountability. It also pays particular attention 
to the role of emerging technologies such as artificial intelligence, blockchain, and big data analytics in 
reshaping modern tax administration. A distinctive feature of this work is its emphasis on unified 
compliance systems, which aim to reduce fragmentation in tax administration, improve taxpayer 
experience, and strengthen enforcement mechanisms. It also provides practical insights through case 
studies drawn from key sectors of the Nigerian economy, including telecommunications, banking, and oil 
and gas. The book further situates taxation within broader economic development frameworks, 
highlighting its role in revenue mobilisation, income redistribution, environmental sustainability, and 
public service delivery. It offers policy-oriented recommendations that are relevant to tax authorities, 
policymakers, researchers, and practitioners seeking to improve fiscal governance. Written in a clear, 
analytical, and applied style, this book serves as an essential resource for academics, students of taxation 
and accounting, professional accountants, tax administrators, and regulatory stakeholders. It is equally 
valuable for decision-makers interested in strengthening tax systems and achieving optimal performance 
in public finance management. Ultimately, D.O.P.E.M.U presents taxation not merely as a legal 
obligation, but as  a strategic tool for national development, institutional efficiency, and global economic 
competitiveness.

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