文章基本信息

标题：Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria
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作者：Hassan Abdul ; Umaru Mustapha Zubairu ; Bilkisu Abubakar 等
期刊名称：Sriwijaya International Journal of Dynamic Economics and Business
印刷版ISSN：2581-2904
电子版ISSN：2581-2912
出版年度：2021
卷号：5
期号：1
页码：1-16
DOI：10.29259/sijdeb.v1i1.1-16
语种：English
出版社：Fakultas Ekonomi Universitas Sriwijaya
摘要：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.