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Tax Revenue and Economic Development: A Comparative Assessment of Different Administrations in Nigeria

This study examines the relationship between tax revenue; specifically, Petroleum Profit Tax (PPT), Company Income Tax (CIT), and Value Added Tax (VAT), and economic development, measured by the Human Development Index (HDI), during the administrations of Goodluck Jonathan (2010–2015) and Muhammadu Buhari (2015–2019). Using an ex-post facto design and correlation analysis on data from the Federal Inland Revenue Service (FIRS) and United Nations Development Programme (UNDP), the findings reveal that PPT and CIT showed no consistent significant relationship with HDI across both administrations. …

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SHA-256 2146dbcc3fdff20903b086ea8057ffe1fe8c04f4875a8de289ec485e001cd57f
from https://iiardjournals.org/get/IJEBM/VOL. 11 NO. 8 2025/Tax Revenue and Economic 107-118.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	IIARD INTERNATIONAL JOURNAL OF ECONOMICS AND BUSINESS MANAGEMENT
Date	2026-09-07
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/ijebm.vol.11.no8.2025.pg107.118
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7211881870`

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Tax Revenue and Economic Development: A Comparative Assessment of Different Administrations in Nigeria. OpenAlex research, 2026. Vero Archive, record openalex:W7211881870.