Work

The Impact of Tax Revenue on Government Capital Expenditure and Economic Growth in Nigeria

Year: 2026

Type: article

Abstract: This study examines the impact of tax revenue on government capital expenditure and economic growth in Nigeria. It focuses on tax revenue components including Company Income Tax, Petroleum Profit Tax and Value Added Tax and their relationship with capital expenditure and economic growth. The study seek to assess the impact of Tax Revenue on Capital Expenditure in Nigeria, explore the influence of Non-oil Tax Revenue on Economic Growth in Nigeria, evaluate the impact of Oil-Tax Revenue on Capital Expenditure in Nigeria. The study adopted both longitudinal research strategy and quasi-experimental research design as the research designs. The sample of this study is made up of Company Income Tax (CIT), Petroleum Profit Tax (PPT), Value Added Tax (VAT) revenues, Capital Expenditure (CAPEX) and Gross Domestic Product (GDP), for the period of 2020- 2025.

Source: Iconic Research and Engineering Journals

DOI: 10.64388/irev10i4-1724205

Authors: Abdullahi Usman Abdulfatai, Usman Kabirat Ohunene, Omodara Bukola Damilola, Adenigba Samuel Segun

Institution: The Federal Polytechnic, Ado-Ekiti

Language: English

Topic: Fiscal Policy and Economic Growth

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: bronze

OpenAlex ID: W7224107720