Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Effect of tax identification number on revenue generation in Southwest Nigeria

Gideon Tayo Akinleye
  • Gideon Tayo Akinleye
  • Department of Accounting, Faculty of Management Sciences, Ekiti State University, Ado Ekiti, Ekiti State, Nigeria.
  • Google Scholar
Festus Oladipupo Olaoye
  • Festus Oladipupo Olaoye
  • Department of Accounting, Faculty of Management Sciences, Ekiti State University, Ado Ekiti, Ekiti State, Nigeria.
  • Google Scholar
Adeduro Adesola Ogunmakin
  • Adeduro Adesola Ogunmakin
  • Department of Accounting, Faculty of Management Sciences, Ekiti State University, Ado Ekiti, Ekiti State, Nigeria.
  • Google Scholar


  •  Received: 16 September 2019
  •  Published: 31 October 2019

References

Abiola J, Asiweh M (2012). Impact of tax administration on government revenue in a Developing economy - a case study of Nigeria. International Journal of Business and Social Science 3(8):99-113.

 

Aderinto W (2005). Principles and Practice of Taxation in Nigeria. Ibadan, Cobat Publisher.

 
 

Aguolu G (2001). Tax and Tax Management. Enugu, Meridian Associates Publisher.

 
 

Akintoye IR, Tashie GA (2014). The Effect of Tax Compliance on Economic Growth and Development in Nigeria, West-Africa. British Journal of Arts and Social Sciences 11(2):222-231.

 
 

Arowomole SSA, Oluwakayode EF (2006). Administration of Petroleum Profits Tax in Nigeria. Lagos: King Julius Publishers.

 
 

Asaolu TO, Dopemu SO, Monday JU (2015). Impact of Tax Reforms on Revenue Generation in Lagos State: A Time Series Approach, Research Journal of Finance and Accounting 6(8):85-96.

 
 

Azubuike JUB (2009). Challenges of Tax Authorities, Tax Payers in the Management of Tax Consultants, Option Revisited. European Journal of Social Sciences 8(4):532-539.

 
 

Bhatia HL (2009). Public Finance. New Delhi: Vikas Publishing House PVT Ltd.

 
 

Central Bank of Nigeria (CBN) (2010). Annual Report and Financial Statements.

 
 

Chigbu EE, Akujobi LE, Appah E (2012). An Empirical Study on the Causality Between Economic Growth and taxation in Nigeria. Current Research Journal of Economic Theory 4(2):29-38.

 
 

Ebifuro O, Mienye E, Odubo TV (2014). Application of GIS in Improving tax Revenue from the Informal Sector in Bayelsa State, Nigeria. International Journal of Scientific and Research Publications 6(8):1-13.

 
 

Ezugwu CI, Agbaji J (2014). Assessment of the Application of Taxpayer Identification Number (TIN) on Internally Generated Revenue in Kogi State for the period (2003-2012). Mediterranean Journal of Social Science 5(20):38-48.
Crossref

 
 

Jocet CRP (2014). Taxpayer identification number (TIN): Its Development and Importance in Tax Administration. International Journal of Management Research 2(4):16-22.

 
 

Kendrick MS (1939). The Ability-to-Pay Theory of Taxation. American Economic Association 29(1):92-101.

 
 

Laffer A (1979). The Basic Curve Theory. Retrieved April 29th, 2019 from 

View

 
 

Mckerchar M, Evans H (2009). Sustaining Growth in Developing Economies through Improved Tax Payer Compliance: Challenges for Policy Makers and Revenue Authorities. E-Journal of Tax Research 7(2):171-201.
Crossref

 
 

Ngozi GI, Obioma OA (2018). Tax Identification Number and Non-Oil revenue: A Comparative Analysis of Pre and Post Tax Identification Number, Journal of Accounting and Financial Management 4(8):9-19.

 
 

Ofurum CN, Amaefule LI, Okonya BE, Amaefule HC (2018). Impact of E- Taxation on Nigeria's Revenue and Economic Growth: A Pre-Post Analysis. International Journal of Finance and Accounting 7(2):19-26.

 
 

Ojo S (2008). Fundamental Principles of Nigerian Tax, Second Edition. Lagos, Able Publisher.

 
 

Olaoye CO, Awe JO (2018). Impact of Taxpayer Identification Number on Revenue Generation in Ekiti State. European Journal of Accounting, Auditing and Finance Research 6(5):35-46.

 
 

Omesi I, Nzor NP (2015) Tax Reforms in Nigeria: Case for Value Added Tax (VAT). African Research Review 9(4):1-11.
Crossref

 
 

Omotosho MO (2001). Principles of Taxation. (1sted.) Ibadan: D-First Shepherd Investment.

 
 

Oriakhi DE, Ahuru RR (2014). Impact of Tax reform on Federal Revenue Generation in Nigeria. Journal of Policy and Development Studies 9(1):157-385.
Crossref

 
 

Oviedo A (2009). Economic Informality: Causes, Costs, and Policies. A literature Survey of International Experience. Background Paper Prepared by Ana M. Tax Administration in OECD Countries. Comparative Information Series.
Crossref

 
 

Smatrakalev G (2006). Tax Policy for Small and Medium Enterprises. Paper Delivered at the 6th Global Conference on Business and Economics. Gut Man Conference Center, USA.

 
 

Stephen O (2010). Tax administration and management in Nigeria. Ibadan, Spectrum Books Ltd.

 
 

USAID (2005). USAID Anticorruption Strategy Washington, D.C. access on 23th July 2019. Available at: 

View