Assessing the Effect of Tax Identification Number (Tin) on Revenue Generation. A Study in The Upper East Region, Ghana

Abstract

The study assesses the effect of tax identification number on revenue generation. The study focused in the Upper East Region. The explanatory research design, in the light of the quantitative research approach, was employed. The study used both secondary and primary data for the analyses. With respect to the sampling method, proportionate random sampling techniques were employed to select 108 participants from the accessible population. The main tool used for primary data collection for this study was the structured questionnaire containing closed-ended questions. Descriptive statistical tools such as frequency, percentage, mean, and standard deviation; and paired sampled t-test analysis, were used to analyse the study objectives. The results revealed that there was a significant difference between the revenue generated before and after the introduction of the Tax Identification Number (TIN). The results again revealed that majority of the participants agreed with the statement relative to the benefit of the tax identification number. The findings further revealed that respondents completely agreed with the statements regarding the challenges facing the implementation of Tax Identification Number. The study recommends that the government of Ghana through the Ghana Revenue Authority (GRA) should embark on a vigorous campaign or education on the need for taxpayers or potential taxpayers to register for their TIN because of its positive impact on revenue generation.