International records / OpenAlex research

The impact of tax revenue on economic growth in Nigeria

This research aimed to investigate the influence of tax revenue on Nigeria's economic growth over a three-decade period spanning from 1991 to 2021. The tax data was collected from the Federal Internal Revenue Service (FIRS) and the Nigerian Bureau of Statistics (NBS), while economic data for Nigeria was sourced from the 2021 Statistical Bulletin of the Central Bank of Nigeria (CBN). The study utilized personal income tax (PIT), corporate income tax (CIT), and value-added tax (VAT) as proxies for tax revenue, with gross domestic product (GDP) serving as the dependent variable to represent the N…