This study examines the impact of leadership and management practices on revenue generation within Nigeria's Federal Inland Revenue Service (FIRS), focusing on the interplay between leadership strategies, management efficiency, and technological innovations. Specifically, the study evaluates how leadership practices enhance revenue generation, how management practices influence operational efficiency, and the role of technological advancements in improving tax compliance and revenue generation. The research utilized a structured questionnaire administered to 228 staff members in managerial positions or higher at the Ikoyi, Lagos office, with 189 completed responses. Descriptive statistics were employed to analyze the demographic data, while correlation analysis was used to assess the relationships between leadership practices, management practices, technological innovations, and revenue generation. The results reveal that leadership practices have a significant positive effect on revenue generation, with management practices contributing to enhanced tax collection efficiency. Furthermore, technological innovations significantly improve operational processes and tax compliance, leading to higher revenue. Based on these findings, the study recommends that FIRS implement continuous leadership training focused on change management, adopt performance metrics to guide management practices, and further invest in technology to optimize tax collection and increase revenue generation.
