Work

Taxpayer Identification Number (TIN) as a Tool to Widening Tax Data Base in Ondo State, Nigeria

Year: 2026

Type: article

Abstract: The main objective of this research is to investigate empirically the Effect of Taxpayer Identification Number (TIN) As A Tool To widening tax database In Ondo State, Nigeria. Specifically, the study objectives are to examine the impact of taxpayer identification number (TIN) in widening the tax data base in Ondo State. The population of the study comprises of staff of the Ondo State Board of Internal Revenue. Sample Random sampling Technique was used to arrive at the sample size of 209 staff of SBIR in Ondo State. The source of Data is gathered through the use of structured questionnaire. Data collected were presented using Frequency tables. The study made use of simple regression to analyze the formulated hypothesis. Result revealed that TIN have significant impact in widening of tax database in Ondo State, Nigeria (P=0.000<0.05). The study concluded that the introduction of TIN has led to widening of tax database in Ondo State, Nigeria. It was therefore recommended that Tax data base should be widened by ensuring that all registered companies in the State are issued TIN number as it will account for more revenue to the government.

Source: Iconic Research and Engineering Journals

DOI: 10.64388/irev9i7-1713562

Authors: Tomilola E. Ogunseye, Kayode S. Oladejo, Olutobi A. Bolukale

Institutions: Joseph Ayo Babalola University, Babcock University

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: bronze

OpenAlex ID: W7124886582