@article{adeyemo2024mandatory,
  title = {Mandatory Adoption of Taxpayers’ Identification Number (Tin) and Economic Growth in Nigeria:  Any Connectedness?},
  author = {Kingsley A.  ADEYEMO and Festus ODHIGU and David ISIAVWE and Cordelia Onyinyechi  OMODERO and Gbenga EKUNDAYO},
  year = 2024,
  url = {https://ibimapublishing.com/articles/JFSR/2024/808297/},
  journal = {Journal of Financial Studies and Research},
  volume = 2024,
  pages = 18,
  doi = 10.5171/2024.808297,
  abstract = {This study evaluates the impact of the mandatory adoption of Taxpayers Identification Number (TIN) on tax revenues and the growth of the economy of Nigeria over 1995 – 2020 period. The type of research design adopted for the study was the ex-facto research design. This was because the facts/raw data used for the inquiry have already occurred, without the researcher’s intervention.  The Secondary source of data employed in addressing the research objectives, was sourced from the Federal Inland Revenue Service (FIRS) annual reports and the relevant World Bank reports. In analyzing the data gathered, the ordinary least square was adopted and Co-integration test was also conducted to see the possibility of a long run relationship between the variables though there may be variation in the short run. The error correction model (ECM), and the ARDL Long Run and Form test, used in the research correct the discrepancies between long run and short run impact of the explanatory variables. The study revealed inter alia, that the Adoption of TIN has positively influenced Tax revenue in Nigeria; there is a significant relationship between the adoption of TIN and Economic growth in Nigeria during the period studied; and there is a significant relationship between tax revenue and Economic growth in Nigeria.},
  keywords = {TIN, Economic growth, GNP, Revenue},
  note = Article ID: 808297
}