AHP Analysis on the Contribution of the Taxpayer Identification Number on Tax Revenue Recovery in Cameroon
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Academic research on the contribution of the Taxpayer Identification Number (TIN) and other determinants on tax revenue recovery optimization has gained significance these days. This paper aims at investigating the contribution of the TIN towards tax revenue recovery optimization in Cameroon. The period under review ranges from January 2014 to December 2020. Questionnaires were distributed to tax experts from the Directorate General of Taxation, the African Tax Administration Forum, and the Exchange Forum of Tax Administration. This research uses AHP as a decision-making tool for ranking tax revenue optimization criteria and sub-criteria. The results show that TIN significantly contributes to tax revenue optimization, even more than the tax rate. The quality and quantity of expected tax revenue collected depends on numerous factors such as broadening of the taxable base, curbing tax leakage loopholes, adoption of efficient tax rates, improvement of the business climate and ICT capacity, a higher level of tax education, and digital inclusion, according to the tax experts. The tax administration should also streamline organizational capacity and improve on the institutional responsiveness gearing towards a gradual transition into a Fine Tech-Based Intelligent Taxation system.
Abstract
Academic research on the contribution of the Taxpayer Identification Number (TIN) and other determinants on tax revenue recovery optimization has gained significance these days. This paper aims at investigating the contribution of the TIN towards tax revenue recovery optimization in Cameroon. The period under review ranges from January 2014 to December 2020. Questionnaires were distributed to tax experts from the Directorate General of Taxation, the African Tax Administration Forum, and the Exchange Forum of Tax Administration. This research uses AHP as a decision-making tool for ranking tax revenue optimization criteria and sub-criteria. The results show that TIN significantly contributes to tax revenue optimization, even more than the tax rate. The quality and quantity of expected tax revenue collected depends on numerous factors such as broadening of the taxable base, curbing tax leakage loopholes, adoption of efficient tax rates, improvement of the business climate and ICT capacity, a higher level of tax education, and digital inclusion, according to the tax experts. The tax administration should also streamline organizational capacity and improve on the institutional responsiveness gearing towards a gradual transition into a Fine Tech-Based Intelligent Taxation system.
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