Effects of taxpayers’identification number on revenue generation in Lagos State, Nigeria

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dc.contributor.authorSalman, R. T.
dc.contributor.authorAkintayo, S.
dc.contributor.authorKasum, Abubakar Sadiq
dc.contributor.authorBamigbade, D.
dc.date.accessioned2021-03-02T11:28:42Z
dc.date.available2021-03-02T11:28:42Z
dc.date.issued2019
dc.description.abstractThe introduction of the Taxpayers’ Identification Number (TIN) reform in Nigeria was geared towards enhancing tax administration and revenue generation. Therefore, this study examines the effect of taxpayers’ identification number on revenue generation in Lagos state – the commercial nerve centre of Nigeria. Specifically, it investigates the contribution of TIN on internally generated revenue and the influence of TIN on tax compliance in Lagos state. The period under review spans from December 2010 to September 2015, which is divided into the pre-TIN period (December 2010-April 2013) and the post-TIN period (May 2013-September 2015). 300 questionnaires were distributed to randomly selected staffs of the Lagos Inland Revenue Service (LIRS), out of which 221 were properly filled and returned. Regression technique was used to analyse the data sourced through questionnaire. This study finds that TIN has a significant positive relationship with internally generated revenue and it has significantly contributed to tax compliance in Lagos State.en_US
dc.identifier.issn2285 – 3499
dc.identifier.urihttp://hdl.handle.net/123456789/4431
dc.language.isoenen_US
dc.publisherFaculty of Economics and Business Administration, Alexandru Ioan Cuza University of Lași, Romaniaen_US
dc.relation.ispartofseries16;
dc.subjectTaxpayers’ Identification Numberen_US
dc.subjectRevenIe generation, Internally Generated Revenue (IGR)en_US
dc.subjectTax systemen_US
dc.subjectTax administrationen_US
dc.titleEffects of taxpayers’identification number on revenue generation in Lagos State, Nigeriaen_US
dc.title.alternativeEffects of taxpayers’identification number on revenue generationen_US
dc.typeArticleen_US

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