International records / OpenAlex research

Evaluating the Effectiveness of Tax Reforms on Revenue Generation in Nigeria: A Time-Series Analysis (1999–2023)

This study evaluates the effectiveness of tax reforms on revenue mobilization in Nigeria over the period 1999–2023. Using annual revenue data from the Federal Inland Revenue Service (FIRS), the analysis integrates multiple econometric approaches, including structural break tests, unit root diagnostics, an error correction model (ECM), and ARIMA forecasting. The findings reveal significant structural breaks in 2004, 2011, and 2014, which correspond to major reform episodes and external shocks, indicating that policy changes have had measurable impacts on revenue performance. Stationarity tests …