International records / OpenAlex research

Effect of tax identification number on revenue generation in Southwest Nigeria

This paper examined the effect of tax identification number on revenue generation in south-west, Nigeria. The ex-post facto research design was adopted and the population covered all the states in the Southwest geopolitical zone of Nigeria, out of which three states namely Ekiti, Osun and Ondo States were selected as the study elements using simple random sampling technique. Quantitative secondary data were sourced from the State Board of Internal Revenue of the sampled states spanning from 2008-2017 for a period of 10 years segregated into Pre-TIN (2008-2012) and post-TIN (2013-2017). The ana…