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Tax Revenue Components and Government Revenue Generation in Nigeria: A Time Series Analysis (2015–2024)

Abstract This study examines the effect of tax revenue components on federal government revenue generation in Nigeria for the period 2015–2024. Specifically, it evaluates the contributions of Company Income Tax (CIT), Petroleum Profit Tax (PPT), Value Added Tax (VAT), and Customs and Excise Duties (CED) to federal revenue collection. The study adopts an ex post facto research design; secondary data were sourced from the Central Bank of Nigeria Statistical Bulletin (CBN, 2024) and analysed using multiple regression. Findings reveal that CIT (β = 0.207, p = 0.0094) and VAT (β = 0.569, p = 0.0355…

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Source	OpenAlex research
Collection	International records
Kind	Document
Date	2025-12-30
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.5281/zenodo.21148534
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7167344893`

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Tax Revenue Components and Government Revenue Generation in Nigeria: A Time Series Analysis (2015–2024). OpenAlex research, 2025. Vero Archive, record openalex:W7167344893.