Taxpayer Identification Number (TIN) as a Tool to Widening Tax Data Base in Ondo State, Nigeria

The main objective of this research is to investigate empirically the Effect of Taxpayer Identification Number (TIN) As A Tool To widening tax database In Ondo State, Nigeria. Specifically, the study objectives are to examine the impact of taxpayer identification number (TIN) in widening the tax data base in Ondo State. The population of the study comprises of staff of the Ondo State Board of Internal Revenue. Sample Random sampling Technique was used to arrive at the sample size of 209 staff of SBIR in Ondo State. The source of Data is gathered through the use of structured questionnaire. Data collected were presented using Frequency tables. The study made use of simple regression to analyze the formulated hypothesis. Result revealed that TIN have significant impact in widening of tax database in Ondo State, Nigeria (P=0.000