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
IGR revenue tax budget variables proxy implementation profit dependent data
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