Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria
This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN) in curbing tax evasion in Niger State, Nigeria from the point of view of ten tax officers of the Niger State Internal Revenue Service. Adopting a qualitative research design, ten tax officers were inte...
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| Format: | Article |
| Language: | English |
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Fakultas Ekonomi Universitas Sriwijaya
2021-03-01
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| Series: | Sriwijaya International Journal of Dynamic Economics and Business |
| Subjects: | |
| Online Access: | https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/247 |
| _version_ | 1797278210958819328 |
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| author | Hassan Abdul Umaru Zubairu Bilkisu Abubakar |
| author_facet | Hassan Abdul Umaru Zubairu Bilkisu Abubakar |
| author_sort | Hassan Abdul |
| collection | DOAJ |
| description |
This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN) in curbing tax evasion in Niger State, Nigeria from the point of view of ten tax officers of the Niger State Internal Revenue Service. Adopting a qualitative research design, ten tax officers were interviewed to understand their collective perceptions of the level of tax evasion in Niger State before and after the introduction of TIN. Thematic analyses of the interviews revealed that all ten tax officials agreed that tax evasion was at a very high level before the introduction of TIN, but reduced dramatically after the introduction of TIN proving its efficacy. The study recommended that tax evasion in the State could be further reduced if businesses operating in the informal sector could be registered and included in the database of taxable entities.
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| first_indexed | 2024-03-07T16:00:03Z |
| format | Article |
| id | doaj.art-6ea6089981f44a7c8b5d76695e87d855 |
| institution | Directory Open Access Journal |
| issn | 2581-2904 2581-2912 |
| language | English |
| last_indexed | 2024-03-07T16:00:03Z |
| publishDate | 2021-03-01 |
| publisher | Fakultas Ekonomi Universitas Sriwijaya |
| record_format | Article |
| series | Sriwijaya International Journal of Dynamic Economics and Business |
| spelling | doaj.art-6ea6089981f44a7c8b5d76695e87d8552024-03-04T21:53:43ZengFakultas Ekonomi Universitas SriwijayaSriwijaya International Journal of Dynamic Economics and Business2581-29042581-29122021-03-015110.29259/sijdeb.v1i1.1-16117Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, NigeriaHassan Abdul0Umaru Zubairu1Bilkisu Abubakar2National Open University NigeriaFederal University of Technology MinnaBaze University, Abuja This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN) in curbing tax evasion in Niger State, Nigeria from the point of view of ten tax officers of the Niger State Internal Revenue Service. Adopting a qualitative research design, ten tax officers were interviewed to understand their collective perceptions of the level of tax evasion in Niger State before and after the introduction of TIN. Thematic analyses of the interviews revealed that all ten tax officials agreed that tax evasion was at a very high level before the introduction of TIN, but reduced dramatically after the introduction of TIN proving its efficacy. The study recommended that tax evasion in the State could be further reduced if businesses operating in the informal sector could be registered and included in the database of taxable entities. https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/247Tax EvasionTax Identification NumberGovernment PolicyTax OfficersNigeria |
| spellingShingle | Hassan Abdul Umaru Zubairu Bilkisu Abubakar Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria Sriwijaya International Journal of Dynamic Economics and Business Tax Evasion Tax Identification Number Government Policy Tax Officers Nigeria |
| title | Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria |
| title_full | Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria |
| title_fullStr | Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria |
| title_full_unstemmed | Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria |
| title_short | Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria |
| title_sort | curbing tax evasion through taxpayer identification number tin in niger state nigeria |
| topic | Tax Evasion Tax Identification Number Government Policy Tax Officers Nigeria |
| url | https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/247 |
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