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Determinants Of Tax Revenue In Nigeria: Macroeconomic Perspectives

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Tax revenue in recent times has been one of the most discussed issues among policymakers and scholars due to its significant effect on the development of any country. The revenue generated from tax is often relied on by the government to finance both recurrent and capital expenditures. However, the amount of tax revenue to be generated is influenced by some macroeconomic factors. This study examined the determinants of tax revenue in Nigeria from macroeconomic perspective employs the Dynamic Ordinary Least Square (DMOLS) in analyzing data from 1981 to 2021. The regression estimates indicate that the annual growth rate of GDP, FDI, foreign debt, foreign aid, inflation, and exchange rate are the key macroeconomic variables that determine tax revenue in Nigeria.

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  • Ikpesu, Fredrick, 2022. "Determinants Of Tax Revenue In Nigeria: Macroeconomic Perspectives," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 21(2), pages 1-11, September.
    • Handle: RePEc:ris:jotaed:0064
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