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An Empirical Analysis of Tax Revenue and Government Spending in Nigeria (2012-2023)

This study empirically assessed the effect of tax revenue on government spending in Nigeria. The study specifically examined the effect of tax revenue on government consumption expenditure; assess the effect of value-added tax on government consumption expenditure in Nigeria. This study employed a quantitative research design utilizing time series data analysis and relied exclusively on secondary data sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin. The data set covers a ten-year period from 2013 to 2022. The study employs a combination of descriptive and inferential statis…

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SHA-256 24396d0e37f9255f11a24d8636edf905b980f164250f2529c6dbb52ab9dd9d60
from https://iiardjournals.org/get/JAFM/VOL. 11 NO. 6 2025/An Empirical Analysis of Tax Revenue 155-168.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2026-08-14
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/10.56201/jafm.vol.11.no6.2025.pg155.168
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7203443987`

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An Empirical Analysis of Tax Revenue and Government Spending in Nigeria (2012-2023). OpenAlex research, 2026. Vero Archive, record openalex:W7203443987.