Federal Government Revenue and Human Capital Development in Nigeria
Year: 2025
Type: article
Abstract: This study ascertained the effect of federal government revenue on human capital development in Nigeria. Specifically, the study sought to: determine the effect of Company Income Tax on human capital index in Nigeria; evaluate the effect of Petroleum Profit Tax on human capital index in Nigeria. Ex Post Facto research design was adopted for the study. This study utilized descriptive statistics and inferential statistics (regression analysis) was utilized with the aid of E-Views 9. Based on the results, the study found that company income tax has no significant effect on human development index in Nigeria, while petroleum profit tax has significant effect on human development index in Nigeria. The following recommendation was proffered based on the findings of the study among others that the administration of CIT should be improved upon with focus directed towards reducing evasion and avoidance. The policies of company income tax should be reviewed to block the loopholes that encourage tax avoidance where most companies capitalize on to avoid tax to enhance human development index in Nigeria
Authors: Ezekwere, Uzochukwu, Okoye Chinwendu, Stella
Institutions: Kingsley Ozumba Mbadiwe University, Nnamdi Azikiwe University
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6950122257
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