Non-Oil Tax Revenue and Infrastructural Development in Nigeria
References
- Adejoh, E. & Sule, J. E. (2013). Revenue Generation: Its Impact on Government Developmental Effort (a Study of Selected Local Council in Kogi East Senatorial District). Global Journal of Management and Business Research Administration and Management, 13(3), 1–15.
- Adesoji, A. A. & Chike, F. O. (2013). The Effect of Internal Revenue Generation on Infrastructural Development. A Study of Lagos State Internal Revenue Service. Journal of Educational and Social Research, 3, 435. http://doi.org/10.5901/jesr.2013.v3n2p419
- Adeusi, A. S., Uniamikogbo, E., Erah, O. D. & Agrreh, M. (2020). Non-Oil Revenue and Economic Growth in Nigeria. Research Journal of Finance and Accounting, 11(8), 95–106. http://doi.org/10.7176/RJFA/11-8-10
- Ajiteru, O. W., Adaranijo, O. L., & Bakare, A. Y. (2018). Tax Revenue And Infrastructural Development in Osun State. International Journal of Innovative Finance and Economic Research, 6(2), 50–61.
- Anyaduba, J. O. & Aronmwan, E. J. (2015). Taxes and Infrastructural Development in Nigeria. Nigerian Journal of Banking, Finance and Entrepreneurship Management, 1, 14 – 28.
- Amunonimim, T., Ngerebo, A., & Masa, A. (2012). Appraisal of Tax System in Nigeria (A Case Study Of Value Added Tax). Research Journal in Organizational Psychology and Educational Studies, 48(11), 165–182.
- Asada, D. (2005). The Administration of Personal Income Tax on Nigeria: Some Problem Areas. Department of Property and Commercial Law, Working paper, University of Jos.
- Aschauer, D. A. (1989). Is Public Expenditure Productive? Journal of Monetary Economics, 23(2), 177–200.
- Babatunde, S.A. (2018). Government Spending on Infrastructure and Economic Growth in Nigeria. Economic Research-EkonomskaIstraživanja, 31(1), 997–1014. http://doi.org/10.1080/1331677X.2018.1436453
- Baghebo, M. & Edoumiekumo, S. (2012). Domestic Private Capital Accumulation and Economic Development in Nigeria 1970–2010. International Journal of Academic Research in Business and Social Studies, 2(5), 69–87.
- Baldacci, E., Hillman, A., & Kojo, N. (2004). Growth, Governance and Fiscal Policy Transmission Channels In Low-Income Countries. European Journal of Political Economy, 20, 517–49.
- Chin, C. C. & Lai, C. (2009). Physical Capital Taxation and Labour Income Taxation in an Endogenous Growth Model with New Generations. Journal of Population Economics, 22, 1–21. http://doi.org/10.1007/s00148-007-0183-2
- Clement, B., Bhattacharya, R., & Nguyen, T.Q. (2003). External Debt, Public Investment, and Growth in Low-Income Countries. IMF Working Paper No. 03/249 (Washington: International Monetary Fund).
- Drether, A. (2006). The Influence of Globalization on Taxes and Social Policy: an Empirical Analysis For OECD Countries. European Journal for Political Economy, 22(1), 179–201.
- Kudła, J., Kopczewska, K., Kocia, A., Kruszewski, R., & Walczyk, K. (2018). Dynamic Fiscal Solvency with Consumption and Capital Taxes. Central European Economic Journal, 5(52), 96–108. DOI: https://doi.org/10.1515/ceej-2018-0013
- Maganya, M. H. (2020). Tax Revenue and Economic Growth in Developing Country: An Autoregressive Distribution Lags Approach. Central European Economic Journal, 7(54), 205–217. DOI: https://doi.org/10.2478/ceej-2020-0018
- Mbanda, V. & Chitiga-Mabugu, M., (2017). Growth and Employment Impacts of Public Economic Infrastructure Investment In South Africa: A Dynamic CGE Analysis. Journal of Economic and Financial Sciences, 10(2), 235–252.
- Odusola, A. (2006). Tax Policy Reforms In Nigeria. World Institute for Development Economic Research, research paper 3:1–145.
- Ofoegbu, G.N., Akwu. D.O. & Oliver, O. (2016). Empirical Analysis of Effect of Tax Revenue on Economic Development of Nigeria. International Journal of Asian Social Science, 6(10), 604–613.
- Oladipupo, A. O. & Ibadin, P. O. (2016). Indirect Taxes and Infrastructural Development in Nigeria. Igbinedon University Journal of Accounting, 2, 331–359.
- Oliver, I. I., Edeh, A. C. & Chukwuani, V. N. (2017). Relevance of Tax Revenue Resources to Infrastructural Development of Nigeria. International Journal of Managerial Studies and Research, 5(10), 74–81. http://doi.org/10.20431/2349-0349.0510007
- Okoye, E. I. & Gbegi, D. O. (2013). Effective Value Added Tax: An Imperative for Wealth Creation in Nigeria. Global Journal of Management and Business Research, 13(1), 90–100. http://doi.org/10.2139/ssrn.2238854
- Okoro, J. A., Mainoma, M. A., & Uwaleke, U. J. (2019). Companies Income Tax and Infrastructural Development in Nigeria. Accounting and Taxation Review, 3(3), 24–43
- Onwuka, O. O. & Christian, C. (2019). Revenue Generation as a Tool for Infrastructural Development in Nigeria. Journal of Accounting and Financial Management, 5(2), 59–72.
- Otekunrin, A. O., Fakile, S. A., Eluyela, D. F., Onabote, A. A., John, O. N., &, S. (2023). Impact of Oil And Non-Oil Tax Revenue on Economic Growth in Nigeria. International Journal of Energy Economics and Policy, 13(2), 545–552. https://doi.org/10.32479/ijeep.12781
- Owolabi, O. A. & Okwu, A. T. (2011). Empirical Evaluation of Contribution of Value Added Tax to Development of Lagos State Economy. Journal of Middle Eastern Finance and Economics, 1(9), 24–34.
- Palley, T. I. (2006). Capital Accumulation is not Enough: Developing the Domestic Market. Challenge, November–December, 20–34.
- Randolph, W. (1995). Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions. Journal of Political Economy, 103(4), 70–138.
- Rodrik, D. (1998). Why do More Open Economies Have Bigger Governments? Journal of Political Economy, 106, 997–1032.
- Roy, R., Heuty, A., & Letouze, E. (2006). Fiscal Space for Public Investment: Towards a Human Development Approach. Paper Prepared or the G-24 Technical Meeting, Singapore, September 13–14, 2006.
- Schade, W. (2005). Assessing Economic Impacts of Large Scale Transport Infrastructure Projects: The Case of the Lyon-Turin Corridor. Presented to 85th TRB Annual Meeting Washington. TRB Paper No: 06-1256.
- Umeora, C.E. (2013). The Effects Of Value Added Tax on Economic Growth in Nigeria. Journal of Economics and Sustainable Development, 4(6), 190–201.
- Wadike, C. G., Osirim, M., & Gospel, J. C. (2022). Evaluating the Impact of Non-Oil Tax Revenue on Nigerian Economic Performance. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), 310–316. https://doi.org/10.54660/anfo.2022.3.1.15
- World Bank (2010). The MDGs after the Crisis, Global Monitoring Report 2010. The International Bank for Reconstruction and Development / The World Bank. https://www.imf.org/external/pubs/ft/gmr/2010/eng/gmr.pdf
- World Bank (2014). Africa Development Indicators. www.worldbank.org.
- WorldEconomic Forum (2017). Global Competitive Index. https://www.weforum.org/reports/theglobal-competitveness-report.
- Worlu, C.N. & Emeka, N. (2012). Tax Revenue and Economic Development in Nigeria: A Macro-Econometric Approach. Academic Journal of Interdisciplinary Studies, 1(2), 211–223. https://www.richtmann.org/journal/index.php/ajis/article/view/11650
Language: English
Page range: 200 - 213
Published on: May 20, 2024
Published by: Sciendo
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year
Related subjects:
© 2024 David Jerry Oziegbe, Perpetual Omoyemi Itua, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 License.