IMPACT OF TAX REVENUE ON INFRASTUCTURAL DEVELOPMENT IN NIGERIA: 1987-2019

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dc.contributor.authorAchukwu, Mark Adah.
dc.date.accessioned2023-12-14T08:35:38Z
dc.date.available2023-12-14T08:35:38Z
dc.date.issued2021-06-12
dc.description.abstractThe study examined the effect of tax revenue on infrastructural development in Nigeria. This study used an annual time series data ranging from 1987 to 2019, obtained from the Central variables in the model include infrastructural development (INFD) as the dependent variable while companies income tax (CIT), petroleum profit tax (PPT), customs and excise duties (CED) were captured in the model as the explanatory variables. The study employed autoregressive distributed lag (ARDL) model to analyze the time series data. It was found that companies income tax (CIT), petroleum profit tax (PPT). customs and excise duties (CED) have a long and short run impact on infrastructural development. Finding from the study revealed that companies income tax (CIT) and petroleum profit tax (PPT) were statistically insignificant on infrastructural development while custom and excise duties (CIT) was statistically significant on infrastructural development. Finding from the ARDL regression result also shows that the coefficients of petroleum profit tax (PPT) and custom and excise duties (CIT) were negative to infrastructural development (INFD) while the coefficients of companies income tax (CIT) was positive to infrastructural development (INFD). In view of the findings, the study recommends tax policymakers such as the Federal Inland Revenue service (FIRS) and other tax regulatory bodies to strengthen their regulations on tax compliance. Government should improve its tax revenue mechanism that will impact positively on government expenditure such as infrastructural amenities provision across the country. There should also be accountability and transparency from government officials on the management of revenue derived from the various components of taxation particularly petroleum tax that directly concerns individuals in the society. More-so, there is a need for increased citizens ’ awareness in terms of their tax obligation and civic responsibilitiesen_US
dc.identifier.citationA DISSERTATION SUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES, NASARAWA STATE UNIVERSITY KEFFI, IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF SCIENCE (M.Sc) DEGREE IN ECONOMICSen_US
dc.identifier.urihttps://keffi.nsuk.edu.ng/handle/20.500.14448/6540
dc.language.isoenen_US
dc.publisherDEPARTMENT OF ECONOMICS FACULTY OF SOCIAL SCIENCES NASARWA STATE UNIVERISTY, KEFFIen_US
dc.titleIMPACT OF TAX REVENUE ON INFRASTUCTURAL DEVELOPMENT IN NIGERIA: 1987-2019en_US
dc.title.alternativeIMPACT OF TAX REVENUE ON INFRASTUCTURAL DEVELOPMENT IN NIGERIA: 1987-2019en_US
dc.typeThesisen_US

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