IDEAS home Printed from https://ideas.repec.org/a/asi/aeafrj/v12y2022i9p800-815id4609.html
   My bibliography  Save this article

Tax Reforms, Digitalization and Government Revenue in Nigeria

Author

Listed:
  • Ajetunmobi Opeyemi
  • Ojeka Stephen
  • Fakile Samuel
  • Felicia Olokoyo
  • Eluyela Damilola

Abstract

In Nigeria, tax income collection has become a crucial policy goal for the government. The influence of tax reforms and digitalization on government income in Nigeria is therefore investigated. The study focuses on evaluating the distributional outcomes of tax revenue and digitalization on both federal and state government revenues. An ex post facto research design was adopted in the study and both descriptive and inferential analysis of the hypothesized relationships was performed. The relationships are analyzed using secondary data from 1996 to 2020 and a dynamic framework based on the autoregressive distributed lag (ARDL) approach to cointegration. The study confirmed that company income tax reforms improved federal government revenues but inhibited state government revenues (SGR) in Nigeria. It is therefore recommended that the conduct of fiscal reforms in Nigeria should evolve to become more of a bottom–top approach where all tiers of government are included.

Suggested Citation

  • Ajetunmobi Opeyemi & Ojeka Stephen & Fakile Samuel & Felicia Olokoyo & Eluyela Damilola, 2022. "Tax Reforms, Digitalization and Government Revenue in Nigeria," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 12(9), pages 800-815.
    • Handle: RePEc:asi:aeafrj:v:12:y:2022:i:9:p:800-815:id:4609
    as

    Download full text from publisher

    File URL: https://archive.aessweb.com/index.php/5002/article/view/4609/7276
    Download Restriction: no
    File URL: https://archive.aessweb.com/index.php/5002/article/view/4609/7689
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:asi:aeafrj:v:12:y:2022:i:9:p:800-815:id:4609. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Robert Allen (email available below). General contact details of provider: https://archive.aessweb.com/index.php/5002/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.