Assessment of the application of Taxpayer Identification Number (TIN) on Internally Generated Revenue in Kogi State for the period of (2003-2012)

Abstract

The study was carried-out to assess the application of Taxpayer Identification Number (TIN) on Internally Generated Revenue in Kogi State. The related literatures were reviewed. The population of study comprises the Total Tax Revenue Before TIN (TRBT), Total Tax Revenue After TIN (TRAT), Internally Generated Revenue Before TIN (IGRBT) and Internally Generated Revenue After TIN (IGRAT). A number of statistical tools including tables and Regression were used to analysed the data and tests the hypotheses formulated. Our analysis of data revealed that, the internally generated revenue (IGR) before the introduction of TIN within (2003-2007) was not significant. Also, it was revealed that the introduction of TIN within (2008-2012) has witnessed a tremendous increase of internally generated revenue in Kogi State. We recommended that a holistic tax education should be carried out in order to keep the teeming taxpayers abreast of Taxpayer Identification Number programme in the state and also more registration centers should be created for ease of access and registration of taxpayers for the taxpayer identification number programme as oppose to the one and only a registration center in Lokoja to consolidate the TIN programme in the State.