International records / OpenAlex research

Causal relationship between tax structure and human development index in Nigeria

This study examined the causal relationship between tax structure and the Human Development Index (HDI) in Nigeria over the period 2006–2025. The study adopted an ex-post facto research design and utilized annual secondary time series data. Data on Company Income Tax, Customs and Excise Duties, and Petroleum Profit Tax were sourced from NGX Tax Pro Max, while data on the Human Development Index were obtained from the Nigerian Bureau of Statistics (NBS). The Autoregressive Distributed Lag (ARDL) estimation technique was employed for data analysis after establishing the stationarity properties o…