Zobrazit minimální záznam
dc.contributor.author |
Kidochukwu Obi, Callistar
|
|
dc.contributor.author |
Ifelunini, Innocent
|
|
dc.date.accessioned |
2019-05-20T13:01:54Z |
|
dc.date.available |
2019-05-20T13:01:54Z |
|
dc.date.issued |
2019 |
|
dc.identifier.issn |
1211-555X (Print) |
|
dc.identifier.issn |
1804-8048 (Online) |
|
dc.identifier.uri |
https://hdl.handle.net/10195/72232 |
|
dc.description.abstract |
The vagaries of flow of external financing and its negative impact on the
sustainable financing of development in developing countries has made it expedient that
developing countries look inward to domestic resources as a reliable and sustainable
source of financing development as well as achieving sustainable economic growth and
development. Nigeria as a developing country has heeded this policy option and has
initiated different policies and programmes towards strengthening her domestic
resource mobilization through improved taxation and non-taxation revenues. This study
seeks to investigate whether tax matters to domestic revenue mobilization for
development financing in Nigeria. Using time series data sourced from the Central Bank
of Nigeria (CBN) and World Bank data base and applying Autoregressive Distributed
Lag Model and Error Correction Model, the study found that lagged values of tax and
total export matter in domestic resource mobilization. The study also found that certain
lagged values of taxation displayed an inverse relationship with development which
suggest some level of tax evasion, weak administrative tax system as well as official
corruption. On the strength of the findings, the study recommended that government
should intensify her tax drive through rationally expanding the tax base through
creation of employment, closing loopholes for tax evasion and official corruption as well
as reduced over-reliance on crude oil revenue which engenders resource course. In
addition, the government should re-enforce the Freedom of Information (FOI) Bill to
promote information sharing that will ensure compliance to tax laws by tax payers. |
en |
dc.format |
p. 113 - 125 |
|
dc.language.iso |
en |
|
dc.publisher |
Univerzita Pardubice |
cze |
dc.relation.ispartof |
Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 45/2019 |
en |
dc.rights |
open access |
en |
dc.subject |
ARDL |
|
dc.subject |
domestic resource mobilization |
en |
dc.subject |
taxation |
en |
dc.subject |
economic development |
en |
dc.subject |
financing |
en |
dc.title |
Mobilization of domestic resources for economic development financing in Nigeria: does tax matter? |
en |
dc.type |
Article |
en |
dc.peerreviewed |
yes |
en |
dc.publicationstatus |
published |
en |
dc.subject.jel |
F63 |
|
dc.subject.jel |
H20 |
|
dc.subject.jel |
H27 |
|
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