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Tax Revenue and Public Service Delivery: Evidence From Nigeria

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  • Cordelia Onyinyechi Omodero
  • Kabiru Isa Dandago

Abstract

The paper employs ordinary least squares technique to investigate the impact of tax revenue on public service delivery in Nigeria from 1981 to 2017. The specific objective is to determine the extent to which tax revenue influences service delivery indicators such as education and health care services in the country. The findings reveal that tax revenue impacts positively and significantly on education and health care services. The study therefore recommends among others that the government should exploit all tax revenue sources and use same to maintain the health sector in the country and provide adequate education including skill acquisition and entrepreneurship development programmes for the citizens.

Suggested Citation

  • Cordelia Onyinyechi Omodero & Kabiru Isa Dandago, 2019. "Tax Revenue and Public Service Delivery: Evidence From Nigeria," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(2), pages 82-91, April.
    • Handle: RePEc:jfr:ijfr11:v:10:y:2019:i:2:p:82-91
    DOI: 10.5430/ijfr.v10n2p82
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    References listed on IDEAS

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    4. Dena Ringold & Alaka Holla & Margaret Koziol & Santhosh Srinivasan, 2012. "Citizens and Service Delivery : Assessing the Use of Social Accountability Approaches in the Human Development Sectors," World Bank Publications - Books, The World Bank Group, number 2377.
    5. Richard A. Musgrave, 2006. "Public Finance and the Three Branch Model," Chapters, in: Attiat F. Ott & Richard J. Cebula (ed.), The Elgar Companion to Public Economics, chapter 1, Edward Elgar Publishing.
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    Cited by:

    1. Omodero Cordelia Onyinyechi & Ajetumobi Opeyemi, 2022. "Direct Taxes and Agricultural Finance," Folia Oeconomica Stetinensia, Sciendo, vol. 22(2), pages 180-192, December.
    2. Atif Khan Jadoon & Abeera Tanveer & Maria Faiq Javed & Ambreen Sarwar, 2021. "Minimum Wages and Poverty: A Cross-Country Analysis," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(8), pages 632-643, August.
    3. Cordelia O. Omodero, 2022. "Assessment of the Impact of Direct Taxes on Public Investment in Agriculture in Nigeria," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 21(1), pages 6-20.
    4. Cordelia Onyinyechi Omodero, 2019. "Tax Evasion and Its Consequences on an Emerging Economy: Nigeria as a Focus," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(3), pages 127-135, December.
    5. Omodero Cordelia Onyinyechi, 2022. "The Effects of Corporate and Individual Income Taxes on A gricultural Development in Nigeria," Folia Oeconomica Stetinensia, Sciendo, vol. 22(2), pages 168-179, December.
    6. Cordelia Onyinyechi Omodero, 2020. "Taxation Income, Graft and Informal Sector Operations in Nigeria in Relation to Other African Countries," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 163-172, April.
    7. Cordelia Onyinyechi Omodero, 2019. "Government Sectoral Expenditure and Poverty Alleviation in Nigeria," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(1), pages 80-90, June.

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