International records / OpenAlex research

Analysis of Effects of Digital Financial Inclusion and Tax Revenue in Nigeria

This study examined the effect of digital financial inclusion on tax revenue in Nigeria. It was motivated by the rapid expansion of digital financial services and the need to determine whether this growth had improved domestic revenue mobilization. The research involves analyzing time series data with a low frequency, covering the years 2000 to 2023, encompassing a dataset spanning 24years involving 96 quarterly observations on the Nigerian economy which was gathered from Nigeria Bureau of Statistics (NBS) and Central Bank of Nigeria (CBN) bulletin. Analysis was based on the endogenous growth …