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Fiscal Reforms, Domestic Revenue Mobilisation, and Sustainable Development in Nigeria: An ARDL Bounds Testing Approach to Long-Run and Short-Run Dynamics.

Nigeria's persistent inability to translate fiscal reforms and increasing domestic revenue mobilisation into meaningful improvements in sustainable development has raised concerns about the effectiveness of its fiscal architecture and institutional capacity. Against this backdrop, this study examined the dynamic relationship between fiscal reforms, domestic revenue mobilisation, and sustainable development in Nigeria over the period 1990–2024. Sustainable development was proxied by the Human Development Index (HDI), which reflects improvements in health, education, and living standards. Fiscal…

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