Igr, Tax Revenue and Budget Implementation in Ekiti State, Nigeria
Student: Stephen Aduragbemi Akinrinmade (Project, 2025)
Department of Accounting
Ekiti State University, Ado-Ekiti, Ekiti State
Abstract
The study investigated into the effect of IGR, Tax Revenue and budget implementation in Ekiti State, Nigeria. value added tax, petroleum profit tax, customs and excise duties and internally generated revenue were used as proxy for revenue tax as independent variables while budget implementation was used as proxy for capital budget implementation as dependent variable. Data was sourced from the secondary sources for the period of 2004 and 2023 for the study. The findings of the study revealed the relationship between value internally generated revenue and budget implementation in Nigeria; reflect the connection between value added tax and budget implementation in Nigeria; disclose how budget implementation enhances custom and excise duties and finally contribute to the existing studies on the relationship between IGR, tax revenue and budget implementation in Ekiti State, Nigeria. The study recommended that the Nigeria government should increase its budget implementation as the figure is too low compared with IGR and tax revenue being generated.
Keywords
For the full publication, please contact the author directly at: akinrinmadeaduragbemi@gmail.com
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Institutions
- Mohammed Lawan College of Agriculture, Maiduguri, Borno State 12
- Moshood Abiola Polytechnic, Abeokuta, Ogun State 7
- Nasarawa State University, Keffi, Nasarawa State 8
- Niger Delta University, Wilberforce Island, Bayelsa State 28
- Niger State College of Education, Minna, (Affl To Usmanu Danfodiyo Uni, Sokoto) 1
- Nigeria Maritime University, Okerenkoko, Delta State 1
- Nigerian Army University, Biu, Borno State 3
- Nile University of Nigeria, Abuja 3
- Nnamdi Azikiwe University, Awka, Anambra State 98
- Northwest University, Kano, Kano State 179