The study investigated the role of human resource management (HRM) in tax administration (TA). It became imminent due to the rising role of HRM in the attainment of organisational goals. And because government businesses often suffer low commitment due to lack of adequate attention to the people dimension of government organisations. The study used survey research design and collected data primarily from respondents drawn from Federal Inland Revenue Service (FIRS), Akwa Ibom State. The population of the study was 62. Purpose sampling technique was used. The analysis, which was done using correlation statistics revealed that of all HRM function, training was found to have marginal role to play in TA. Other functions namely: staffing, career development and motivation were found to play positive and significant role in TA in Akwa Ibom State, Nigeria. It was concluded that not all HRM function played significant role in TA. The study recommended proper training to be given to revenue collection personnel. Staffing should be regulated to stem possible tides of overstaffing which will lead to waste of human resources among others. It also recommended that staff development and motivation be taken more seriously.
Keywords: Akwa Ibom State, Human Resource Management, Nigeria, tax administration
