Taxpayer Registration and Revenue Leakage in Yobe State

This research investigates the challenges of taxpayer registration and its connection to revenue leakage in Yobe State, North East Nigeria. An accurate and comprehensive taxpayer register is the foundation of any effective tax administration system, yet many Nigerian states, including Yobe, lack reliable databases of potential taxpayers due to limited resources and poor coordination among government agencies. This study employs a descriptive design, collecting primary data from 100 officials across the Yobe State Board of Internal Revenue, the Corporate Affairs Commission liaison office, and the state ministry of commerce. Interviews and structured questionnaires assess the scope of the taxpayer register, methods of identifying unregistered businesses and individuals, coordination challenges with the national tax identification number system, and estimated revenue losses from unregistered taxpayers. Secondary data from Yobe's annual fiscal reports are incorporated. Descriptive statistics and thematic analysis of qualitative data are applied. The study expects to find that a significant proportion of businesses operating in major Yobe markets, particularly in Damaturu and Gashua, are not registered for tax purposes, contributing to substantial revenue leakage. Recommendations include deploying mobile registration teams to major commercial centres, integrating business registration data from the CAC with the state taxpayer database, and incentivising self-registration through simplified tax payment portals. Keywords: taxpayer registration, revenue leakage, Yobe State, tax database, compliance.