Non-Oil Tax Revenue and Infrastructural Development in Nigeria

Adejoh, E. & Sule, J. E. (2013). Revenue Generation: Its Impact on Government Developmental Effort (a Study of Selected Local Council in Kogi East Senatorial District). Global Journal of Management and Business Research Administration and Management, 13(3), 1–15. AdejohE. SuleJ. E. 2013 Revenue Generation: Its Impact on Government Developmental Effort (a Study of Selected Local Council in Kogi East Senatorial District) Global Journal of Management and Business Research Administration and Management 13 3 1 15 Search in Google Scholar

Adesoji, A. A. & Chike, F. O. (2013). The Effect of Internal Revenue Generation on Infrastructural Development. A Study of Lagos State Internal Revenue Service. Journal of Educational and Social Research, 3, 435. http://doi.org/10.5901/jesr.2013.v3n2p419 AdesojiA. A. ChikeF. O. 2013 The Effect of Internal Revenue Generation on Infrastructural Development. A Study of Lagos State Internal Revenue Service Journal of Educational and Social Research 3 435 http://doi.org/10.5901/jesr.2013.v3n2p419 Search in Google Scholar

Adeusi, A. S., Uniamikogbo, E., Erah, O. D. & Agrreh, M. (2020). Non-Oil Revenue and Economic Growth in Nigeria. Research Journal of Finance and Accounting, 11(8), 95–106. http://doi.org/10.7176/RJFA/11-8-10 AdeusiA. S. UniamikogboE. ErahO. D. AgrrehM. 2020 Non-Oil Revenue and Economic Growth in Nigeria Research Journal of Finance and Accounting 11 8 95 106 http://doi.org/10.7176/RJFA/11-8-10 Search in Google Scholar

Ajiteru, O. W., Adaranijo, O. L., & Bakare, A. Y. (2018). Tax Revenue And Infrastructural Development in Osun State. International Journal of Innovative Finance and Economic Research, 6(2), 50–61. AjiteruO. W. AdaranijoO. L. BakareA. Y. 2018 Tax Revenue And Infrastructural Development in Osun State International Journal of Innovative Finance and Economic Research 6 2 50 61 Search in Google Scholar

Anyaduba, J. O. & Aronmwan, E. J. (2015). Taxes and Infrastructural Development in Nigeria. Nigerian Journal of Banking, Finance and Entrepreneurship Management, 1, 14 – 28. AnyadubaJ. O. AronmwanE. J. 2015 Taxes and Infrastructural Development in Nigeria Nigerian Journal of Banking, Finance and Entrepreneurship Management 1 14 28 Search in Google Scholar

Amunonimim, T., Ngerebo, A., & Masa, A. (2012). Appraisal of Tax System in Nigeria (A Case Study Of Value Added Tax). Research Journal in Organizational Psychology and Educational Studies, 48(11), 165–182. AmunonimimT. NgereboA. MasaA. 2012 Appraisal of Tax System in Nigeria (A Case Study Of Value Added Tax) Research Journal in Organizational Psychology and Educational Studies 48 11 165 182 Search in Google Scholar

Asada, D. (2005). The Administration of Personal Income Tax on Nigeria: Some Problem Areas. Department of Property and Commercial Law, Working paper, University of Jos. AsadaD. 2005 The Administration of Personal Income Tax on Nigeria: Some Problem Areas Department of Property and Commercial Law Working paper, University of Jos. Search in Google Scholar

Aschauer, D. A. (1989). Is Public Expenditure Productive? Journal of Monetary Economics, 23(2), 177–200. AschauerD. A. 1989 Is Public Expenditure Productive? Journal of Monetary Economics 23 2 177 200 Search in Google Scholar

Babatunde, S.A. (2018). Government Spending on Infrastructure and Economic Growth in Nigeria. Economic Research-EkonomskaIstraživanja, 31(1), 997–1014. http://doi.org/10.1080/1331677X.2018.1436453 BabatundeS.A. 2018 Government Spending on Infrastructure and Economic Growth in Nigeria Economic Research-EkonomskaIstraživanja 31 1 997 1014 http://doi.org/10.1080/1331677X.2018.1436453 Search in Google Scholar

Baghebo, M. & Edoumiekumo, S. (2012). Domestic Private Capital Accumulation and Economic Development in Nigeria 1970–2010. International Journal of Academic Research in Business and Social Studies, 2(5), 69–87. BagheboM. EdoumiekumoS. 2012 Domestic Private Capital Accumulation and Economic Development in Nigeria 1970–2010 International Journal of Academic Research in Business and Social Studies 2 5 69 87 Search in Google Scholar

Baldacci, E., Hillman, A., & Kojo, N. (2004). Growth, Governance and Fiscal Policy Transmission Channels In Low-Income Countries. European Journal of Political Economy, 20, 517–49. BaldacciE. HillmanA. KojoN. 2004 Growth, Governance and Fiscal Policy Transmission Channels In Low-Income Countries European Journal of Political Economy 20 517 49 Search in Google Scholar

Chin, C. C. & Lai, C. (2009). Physical Capital Taxation and Labour Income Taxation in an Endogenous Growth Model with New Generations. Journal of Population Economics, 22, 1–21. http://doi.org/10.1007/s00148-007-0183-2 ChinC. C. LaiC. 2009 Physical Capital Taxation and Labour Income Taxation in an Endogenous Growth Model with New Generations Journal of Population Economics 22 1 21 http://doi.org/10.1007/s00148-007-0183-2 Search in Google Scholar

Clement, B., Bhattacharya, R., & Nguyen, T.Q. (2003). External Debt, Public Investment, and Growth in Low-Income Countries. IMF Working Paper No. 03/249 (Washington: International Monetary Fund). ClementB. BhattacharyaR. NguyenT.Q. 2003 External Debt, Public Investment, and Growth in Low-Income Countries IMF Working Paper No. 03/249 Washington International Monetary Fund Search in Google Scholar

Drether, A. (2006). The Influence of Globalization on Taxes and Social Policy: an Empirical Analysis For OECD Countries. European Journal for Political Economy, 22(1), 179–201. DretherA. 2006 The Influence of Globalization on Taxes and Social Policy: an Empirical Analysis For OECD Countries European Journal for Political Economy 22 1 179 201 Search in Google Scholar

Kudła, J., Kopczewska, K., Kocia, A., Kruszewski, R., & Walczyk, K. (2018). Dynamic Fiscal Solvency with Consumption and Capital Taxes. Central European Economic Journal, 5(52), 96–108. DOI: https://doi.org/10.1515/ceej-2018-0013 KudłaJ. KopczewskaK. KociaA. KruszewskiR. WalczykK. 2018 Dynamic Fiscal Solvency with Consumption and Capital Taxes Central European Economic Journal 5 52 96 108 DOI: https://doi.org/10.1515/ceej-2018-0013 Search in Google Scholar

Maganya, M. H. (2020). Tax Revenue and Economic Growth in Developing Country: An Autoregressive Distribution Lags Approach. Central European Economic Journal, 7(54), 205–217. DOI: https://doi.org/10.2478/ceej-2020-0018 MaganyaM. H. 2020 Tax Revenue and Economic Growth in Developing Country: An Autoregressive Distribution Lags Approach Central European Economic Journal 7 54 205 217 DOI: https://doi.org/10.2478/ceej-2020-0018 Search in Google Scholar

Mbanda, V. & Chitiga-Mabugu, M., (2017). Growth and Employment Impacts of Public Economic Infrastructure Investment In South Africa: A Dynamic CGE Analysis. Journal of Economic and Financial Sciences, 10(2), 235–252. MbandaV. Chitiga-MabuguM. 2017 Growth and Employment Impacts of Public Economic Infrastructure Investment In South Africa: A Dynamic CGE Analysis Journal of Economic and Financial Sciences 10 2 235 252 Search in Google Scholar

Odusola, A. (2006). Tax Policy Reforms In Nigeria. World Institute for Development Economic Research, research paper 3:1–145. OdusolaA. 2006 Tax Policy Reforms In Nigeria World Institute for Development Economic Research, research paper 3 1 145 Search in Google Scholar

Ofoegbu, G.N., Akwu. D.O. & Oliver, O. (2016). Empirical Analysis of Effect of Tax Revenue on Economic Development of Nigeria. International Journal of Asian Social Science, 6(10), 604–613. OfoegbuG.N. AkwuD.O. OliverO. 2016 Empirical Analysis of Effect of Tax Revenue on Economic Development of Nigeria International Journal of Asian Social Science 6 10 604 613 Search in Google Scholar

Oladipupo, A. O. & Ibadin, P. O. (2016). Indirect Taxes and Infrastructural Development in Nigeria. Igbinedon University Journal of Accounting, 2, 331–359. OladipupoA. O. IbadinP. O. 2016 Indirect Taxes and Infrastructural Development in Nigeria Igbinedon University Journal of Accounting 2 331 359 Search in Google Scholar

Oliver, I. I., Edeh, A. C. & Chukwuani, V. N. (2017). Relevance of Tax Revenue Resources to Infrastructural Development of Nigeria. International Journal of Managerial Studies and Research, 5(10), 74–81. http://doi.org/10.20431/2349-0349.0510007 OliverI. I. EdehA. C. ChukwuaniV. N. 2017 Relevance of Tax Revenue Resources to Infrastructural Development of Nigeria International Journal of Managerial Studies and Research 5 10 74 81 http://doi.org/10.20431/2349-0349.0510007 Search in Google Scholar

Okoye, E. I. & Gbegi, D. O. (2013). Effective Value Added Tax: An Imperative for Wealth Creation in Nigeria. Global Journal of Management and Business Research, 13(1), 90–100. http://doi.org/10.2139/ssrn.2238854 OkoyeE. I. GbegiD. O. 2013 Effective Value Added Tax: An Imperative for Wealth Creation in Nigeria Global Journal of Management and Business Research 13 1 90 100 http://doi.org/10.2139/ssrn.2238854 Search in Google Scholar

Okoro, J. A., Mainoma, M. A., & Uwaleke, U. J. (2019). Companies Income Tax and Infrastructural Development in Nigeria. Accounting and Taxation Review, 3(3), 24–43 OkoroJ. A. MainomaM. A. UwalekeU. J. 2019 Companies Income Tax and Infrastructural Development in Nigeria Accounting and Taxation Review 3 3 24 43 Search in Google Scholar

Onwuka, O. O. & Christian, C. (2019). Revenue Generation as a Tool for Infrastructural Development in Nigeria. Journal of Accounting and Financial Management, 5(2), 59–72. OnwukaO. O. ChristianC. 2019 Revenue Generation as a Tool for Infrastructural Development in Nigeria Journal of Accounting and Financial Management 5 2 59 72 Search in Google Scholar

Otekunrin, A. O., Fakile, S. A., Eluyela, D. F., Onabote, A. A., John, O. N., &, S. (2023). Impact of Oil And Non-Oil Tax Revenue on Economic Growth in Nigeria. International Journal of Energy Economics and Policy, 13(2), 545–552. https://doi.org/10.32479/ijeep.12781 OtekunrinA. O. FakileS. A. EluyelaD. F. OnaboteA. A. JohnO. N. S. 2023 Impact of Oil And Non-Oil Tax Revenue on Economic Growth in Nigeria International Journal of Energy Economics and Policy 13 2 545 552 https://doi.org/10.32479/ijeep.12781 Search in Google Scholar

Owolabi, O. A. & Okwu, A. T. (2011). Empirical Evaluation of Contribution of Value Added Tax to Development of Lagos State Economy. Journal of Middle Eastern Finance and Economics, 1(9), 24–34. OwolabiO. A. OkwuA. T. 2011 Empirical Evaluation of Contribution of Value Added Tax to Development of Lagos State Economy Journal of Middle Eastern Finance and Economics 1 9 24 34 Search in Google Scholar

Palley, T. I. (2006). Capital Accumulation is not Enough: Developing the Domestic Market. Challenge, November–December, 20–34. PalleyT. I. 2006 Capital Accumulation is not Enough: Developing the Domestic Market. Challenge November–December 20 34 Search in Google Scholar

Randolph, W. (1995). Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions. Journal of Political Economy, 103(4), 70–138. RandolphW. 1995 Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions Journal of Political Economy 103 4 70 138 Search in Google Scholar

Rodrik, D. (1998). Why do More Open Economies Have Bigger Governments? Journal of Political Economy, 106, 997–1032. RodrikD. 1998 Why do More Open Economies Have Bigger Governments? Journal of Political Economy 106 997 1032 Search in Google Scholar

Roy, R., Heuty, A., & Letouze, E. (2006). Fiscal Space for Public Investment: Towards a Human Development Approach. Paper Prepared or the G-24 Technical Meeting, Singapore, September 13–14, 2006. RoyR. HeutyA. LetouzeE. 2006 Fiscal Space for Public Investment: Towards a Human Development Approach Paper Prepared or the G-24 Technical Meeting Singapore September 13–14, 2006 Search in Google Scholar

Schade, W. (2005). Assessing Economic Impacts of Large Scale Transport Infrastructure Projects: The Case of the Lyon-Turin Corridor. Presented to 85th TRB Annual Meeting Washington. TRB Paper No: 06-1256. SchadeW. 2005 Assessing Economic Impacts of Large Scale Transport Infrastructure Projects: The Case of the Lyon-Turin Corridor Presented to 85th TRB Annual Meeting Washington TRB Paper No: 06-1256. Search in Google Scholar

Umeora, C.E. (2013). The Effects Of Value Added Tax on Economic Growth in Nigeria. Journal of Economics and Sustainable Development, 4(6), 190–201. UmeoraC.E. 2013 The Effects Of Value Added Tax on Economic Growth in Nigeria Journal of Economics and Sustainable Development 4 6 190 201 Search in Google Scholar

Wadike, C. G., Osirim, M., & Gospel, J. C. (2022). Evaluating the Impact of Non-Oil Tax Revenue on Nigerian Economic Performance. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), 310–316. https://doi.org/10.54660/anfo.2022.3.1.15 WadikeC. G. OsirimM. GospelJ. C. 2022 Evaluating the Impact of Non-Oil Tax Revenue on Nigerian Economic Performance International Journal of Multidisciplinary Research and Growth Evaluation 3 1 310 316 https://doi.org/10.54660/anfo.2022.3.1.15 Search in Google Scholar

World Bank (2010). The MDGs after the Crisis, Global Monitoring Report 2010. The International Bank for Reconstruction and Development / The World Bank. https://www.imf.org/external/pubs/ft/gmr/2010/eng/gmr.pdf World Bank 2010 The MDGs after the Crisis, Global Monitoring Report 2010 The International Bank for Reconstruction and Development / The World Bank https://www.imf.org/external/pubs/ft/gmr/2010/eng/gmr.pdf Search in Google Scholar

World Bank (2014). Africa Development Indicators. www.worldbank.org. World Bank 2014 Africa Development Indicators www.worldbank.org. Search in Google Scholar

WorldEconomic Forum (2017). Global Competitive Index. https://www.weforum.org/reports/theglobal-competitveness-report. WorldEconomic Forum 2017 Global Competitive Index https://www.weforum.org/reports/theglobal-competitveness-report. Search in Google Scholar

Worlu, C.N. & Emeka, N. (2012). Tax Revenue and Economic Development in Nigeria: A Macro-Econometric Approach. Academic Journal of Interdisciplinary Studies, 1(2), 211–223. https://www.richtmann.org/journal/index.php/ajis/article/view/11650 WorluC.N. EmekaN. 2012 Tax Revenue and Economic Development in Nigeria: A Macro-Econometric Approach Academic Journal of Interdisciplinary Studies 1 2 211 223 https://www.richtmann.org/journal/index.php/ajis/article/view/11650 Search in Google Scholar