ABSTRACT
The study was carried-out to examine the effectiveness of Taxpayer Identification Number (TIN) in combating tax evasion in Nigeria (case study of Lagos State board of internal revenue). The related literatures were reviewed. The population of study comprises the total revenue before TIN (TRBT), total revenue after TIN (TRAT), internally generated revenue before TIN (IGRBT) and internally generated revenue after TIN (IGRAT). A number of statistical tools including descriptive statistics, correlation analysis and Auto Regressive Distributed Lag (ARDL) Model were used to analyse the data and test the hypotheses formulated. The (ARDL) Model revealed that, the internally generated revenue (IGR) before the introduction of TIN within (1997-2007) was not significant. Also, it was revealed that the introduction of TIN within (2008-2018) has witnessed a tremendous increase of internally generated revenue in Lagos State, rejecting the null hypothesis that TIN does not militate against tax evasion in Nigeria (case study of Lagos State board of internal revenue). The study 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 one and only registration center in Ikeja to consolidate the TIN programme in the State.
Abstract- This research work is on the impact of government expenditure on economic development in Nigeria. The main objective of...
ABSTRACT
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BACKGROUND OF THE STUDY
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ABSTRACT
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Background of the Study
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EXCERPT FROM THE STUDY
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EXCERPT OF THE STUDY
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Background to the Study
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