The Federal Inland Revenue Service (FIRS) has recently launched a digital transformation initiative aimed at improving tax compliance, reducing revenue leakages, and enhancing taxpayer experience across Nigeria. As part of this initiative, FIRS engaged Dataplex Consulting Nigeria Limited, a Lagos-based IT consulting firm, to advise on the implementation of a comprehensive Tax Administration Information System (TAIS). During the engagement, the project team identified the following issues with the current FIRS system: (i) Tax records exist in multiple, incompatible databases across zonal offices with no central data repository. (ii) There is no automated risk-scoring mechanism to flag high-risk taxpayers for audit. (iii) Taxpayers are unable to file returns or make payments online without visiting physical offices. (iv) Senior FIRS management lacks a real-time dashboard for monitoring national tax collection performance. (v) Sensitive taxpayer data has been accessed by unauthorised personnel on multiple occasions. Required: (a) For EACH of the five issues identified (i) to (v), identify the specific information system component, concept, or control that would most directly address the issue, and briefly explain how it would resolve the problem. (15 marks) (b) Explain the concept of a Database Management System (DBMS) and describe FOUR benefits its adoption would provide to FIRS in the context of managing taxpayer records. (10 marks) (c) Discuss THREE ethical and legal considerations that FIRS and Dataplex Consulting Nigeria Limited must observe in implementing the Tax Administration Information System, making reference to at least ONE relevant Nigerian statute or regulation. (9 marks) Total: 34 marks — attempt all parts