International records / OpenAlex research

Tax Revenue and Government Capital Expenditure in Nigeria

This study examined the relationship between tax revenue components and government capital expenditure on social services in Nigeria from 2011 to 2023. Specifically, it investigated the effects of Company Income Tax, Value Added Tax, Hydrocarbon Tax, and Excise Duty Tax on social service spending. The study adopted an ex-post facto research design, utilizing secondary data obtained from the Federal Inland Revenue Service, Budget Office of the Federation, and Central Bank of Nigeria statistical bulletins. Data analysis employed descriptive statistics and multiple regression techniques using EVi…