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
Filters
Institutions
- UMA UKPAI SCHOOL OF THEOLOGY, UYO, AKWA IBOM STATE (AFFL TO UNIVERSITY OF UYO) 1
- Umaru Ali Shinkafi Polytechnic, Sokoto, Sokoto State 24
- Umaru Musa Yaradua University, Katsina, Katsina State 28
- Umca, Ilorin (Affiliated To University of Ibadan), Kwara State 1
- University of Abuja, Abuja, Fct 117
- University of Africa, Toru-Orua, Bayelsa State 4
- University of Benin, Benin City, Edo State 362
- University of Calabar Teaching Hospital School of Health Information Mgt. 1
- University of Calabar, Calabar, Cross River State 240
- University of Ibadan, Ibadan, Oyo State 14