Open AccessTax Revenue and Public Service Delivery: Evidence From Nigeria
Author(s) -
Cordelia Onyinyechi Omodero,
Kabiru Isa Dandago
Publication year - 2019
Publication title -
international journal of financial research
Language(s) - English
Resource type - Journals
eISSN - 1923-4031
pISSN - 1923-4023
DOI - 10.5430/ijfr.v10n2p82
Subject(s) - revenue , tax revenue , business , government (linguistics) , exploit , service delivery framework , service (business) , government revenue , health care , public economics , public sector , finance , economic growth , economics , marketing , linguistics , philosophy , computer security , computer science , economy
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.