International records / OpenAlex research

Tax Revenue and Budget Implementation in Nigeria

This study examined tax revenue and budget implementation in Nigeria. Secondary method of data collection was adopted for a period of 40 quarters from 2008Q1 to 2017Q4. The study made use of Fully Modified Least Square (FMOLS) and Error Correction Model (ECM) based on ARDL approach, after conducted pretest such as unit root test, and co-integration test. Result showed that tax revenue including petroleum profit tax and company income contributes positively and significantly to capital budget implementation in Nigeria, while custom and excise duties significantly and negative affect capital bud…