Assessment of the Contribution of Internal Generated Revenue to the Total Tax Revenue of Kogi State before the Introduction of Taxpayers Identication Number (Tin) (2003-2007)

Assessment of the Contribution of Internal Generated Revenue to the Total Tax Revenue of Kogi State before the Introduction of Taxpayers Identication Number (Tin) (2003-2007)

Dr. Ezugwu, C.I

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Ezugwu

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C.I.

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Agbaji

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1 KOGI STATE UNIVERSITY, ANYIGBA

GJMBR Volume 14 Issue D3

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Assessment of the Contribution of Internal Generated Revenue to the Total Tax Revenue of Kogi State before the Introduction of Taxpayers Identication Number (Tin) (2003-2007) Banner

The study was carried-out to assess the contribution of internally generated revenue before (TIN) on total tax revenue in Kogi State. The related literatures were reviewed. The population of study comprises the Total Tax Revenue Before TIN (TRBT) and Internally Generated Revenue Before TIN (IGRBT). A number of statistical tools including tables and Regression were used to analysed the data and test the hypothesis formulated. Our analysis of data revealed that, the internally generated revenue (IGR) before the introduction of TIN within (2003TIN within ( -2007) ) was not significant. We recommended that a holistic tax education should be carried out in order to keep the teeming taxpayers abreast of the need to pay their taxes to the state and the enforcement unit of the State Revenue Board should be properly empowered to monitor, enforce and prosecute any errant tax defaulters who fail to comply with tax authority.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

Dr. Ezugwu, C.I. 2014. \u201cAssessment of the Contribution of Internal Generated Revenue to the Total Tax Revenue of Kogi State before the Introduction of Taxpayers Identication Number (Tin) (2003-2007)\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 14 (GJMBR Volume 14 Issue D3): .

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GJMBR Volume 14 Issue D3
Pg. 45- 51

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

contribution generated internally revenue tax total

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Submission ReceivedDecember 14, 2013
RevisedDecember 14, 2013
Peer Review Double Blind
Handling Editor
Accepted December 31, 2013
Published January 15, 2014

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v1.2

Issue date

August 31, 2014

Language

English

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Article Matrices

Total Score: 104

Country: Nigeria

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Ezugwu, C.I., Agbaji, J. (PhD/Dr. count: 0)

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Publish Date: 2014 08, Sun

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Total Views: 4474

Total Downloads: 2268

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