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Internally generated revenue and capital expenditure of the public sector in the southwestern states of Nigeria

Type of the article: Research ArticleAbstractThe paper examines the effect of internally generated revenue (IGR) on the capital expenditure of the southwestern states in Nigeria. Tax, fines, and fees, as well as earnings and sales, are used to measure the revenue generated through internally generated revenue (IGR), while the amount spent on the provision of capital assets like roads, building construction, and other social amenities is used to measure capital expenditure incurred during the period under review. Secondary data were collected from each of the six southwestern states of Nigeria’…

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