Tax Identification Number and Non-Oiuta Revenue: A Comparative Analysis of Pre and Post Tin Advanced Taxation Management (ACC 921)

  • Ngozi G. Iheduru Associate Professor, Department of Accountancy, Faculty of Business Administration, Imo State University, Owerri, Nigeria
  • Obioma O. Ajaero M. Sc. ,Department of Accountancy, Faculty of Business Administration, Imo State University, Owerri, Nigeria
Keywords: Tax Identification Number, Non-oil tax Revenue, Company Income Tax, Value Added Tax, Tertiary Education Tax.


Non-oil tax revenue constitutes an integral part of the total revenue of Nigeria. It is expected that the introduction of the Taxpayer Identification Number (TIN) will have a significant effect on total non oil tax revenue since more companies would be captured by the tax net. This paper therefore set out to empirically investigate the effect of TIN on non oil tax revenue through a comparative analysis of pre and post TIN years of 2000 to 2015. Data was collected from Central Bank of Nigeria (CBN) Statistical Bulletin. The study employed both descriptive and pairwise t-test statistical techniques for analyses with total non-oil tax revenue as the dependent variable while CIT, VAT and TET were the independent variables. Findings showed that there has been a significant increase in total non-oil tax revenue with the introduction of TIN. Also, revenue generated from CIT and TET after the implementation of TIN improved significantly. VAT revenue however, did not improve after the implementation of TIN. Recommendations include that the VAT base needs to be enlarged through electronic capture of all VATable persons.


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How to Cite
Iheduru, N. G., & Ajaero, O. O. (2018). Tax Identification Number and Non-Oiuta Revenue: A Comparative Analysis of Pre and Post Tin Advanced Taxation Management (ACC 921). International Journal of Accounting & Finance Review, 3(1), 48-58.
Regular Research Article/ Short Communication Article