Taxpayer Registration Research Articles

Assessment of the Application of Taxpayer Identification Number (TIN) on Internally Generated Revenue in Kogi State for the Period of (2003-2012)

The study was carried-out to assess the application of Taxpayer Identification Number (TIN) on Internally Generated Revenue in Kogi State. The related literatures were reviewed. The population of study comprises the Total Tax Revenue Before TIN (TRBT), Total Tax Revenue After TIN (TRAT), Internally Generated Revenue Before TIN (IGRBT) and Internally Generated Revenue After TIN (IGRAT). A number of statistical tools including tables and Regression were used to analysed the data and tests the hypotheses formulated. Our analysis of data revealed that, the internally generated revenue (IGR) before the introduction of TIN within (2003-2007) was not significant. Also, it was revealed that the introduction of TIN within (2008-2012) has witnessed a tremendous increase of internally generated revenue in Kogi State. We recommended that a holistic tax education should be carried out in order to keep the teeming taxpayers abreast of Taxpayer Identification Number programme in the state and also more registration centers should be created for ease of access and registration of taxpayers for the taxpayer identification number programme as oppose to the one and only a registration center in Lokoja to consolidate the TIN programme in the State DOI: 10.5901/mjss.2014.v5n20p38

Service quality at an Inland Revenue Board's branch office in Malaysia

The research is purported to determine the customer satisfaction, service quality and efficiency of the queuing system implemented at service counters of an Inland Revenue Board's (IRB) branch office in Malaysia. The services provided at the counters range from income tax assessment, taxpayer registration, salary deduction and settlement of stamp duties for personal income taxes and transfer of properties. The office operates an M/M/S, single-phased system. A ticker system helps establish a FIFO queue discipline. On the basis of secondary data, the average taxpayer waiting times are much longer at the counters designated for document stamping. The waiting times range from three to 43 minutes. At the outset, it was believed that the prolonged service at the counters could contribute to taxpayers' dissatisfaction. A field survey of 100 taxpayers was conducted to assess, among others, their experiences when queuing for services. The survey results reveal that many respondents were dissatisfied with the long queues, the services were time-consuming, servers were unavailable and lack courtesy, and the equipment breaks down. On the basis of queuing variable values, the service level at the stamping counters appears to be adequate. The high average waiting times of 20 minutes or more occurred on six days in July 2003. Future research could be directed to determining the causes of the delays and determining what constitutes a delay to taxpayers. In addition, an assessment on the expenditures associated with the provision of services, service and waiting cost trade-off, and a survey on availability of knowledge on queuing theory within the organisation would provide a new direction for the research.