Abstract
This study determined the effect of taxation on health outcomes in Nigeria. The study covered a period of thirty-four (1990 to 2023). The study proxy taxation by company income tax, value-added tax, education tax and personal income tax while health outcomes was measured by life expectancy. The study made use of time series data and the data were sourced mainly from Central Bank of Nigeria (CBN), Office of the Federal Inland Revenue Service and Annual Abstract of statistics of the National Bureau of Statistics. The major techniques of data analysis adopted include Augmented Dickey-Fuller (ADF) unit root test, correlation matrix of multicollinearity test, bounds cointegration test and Autoregressive Distributive Lag (ARDL) approach. The key findings of the study showed that company income tax has a positive and significant effect life expectancy in Nigeria. Also, value-added tax has a positive and non-significant effect on life expectancy in Nigeria. Contrarily, education tax has a negative and significant effect on life expectancy in Nigeria. Lastly, personal income tax has a positive and significant effect on life expectancy in Nigeria. Premised on the findings, the study concluded that taxation play a vital role in the improvement of health outcomes in Nigeria. The study recommended among others that the government should strengthen the efficiency and transparency of tax revenue utilization, particularly revenues generated from company income tax and personal income tax, which were found to have a positive and significant impact on life expectancy.
Citations
IRE Journals:
Ayodele Olubunmi Bamidele, Prof. Ezaal Okowa, Dr. Chidinma C. George-Anokwuru "Taxation and Health Outcomes in Nigeria" Iconic Research And Engineering Journals Volume 9 Issue 10 2026 Page 2212-2225 https://doi.org/10.64388/IREV9I10-1716643
IEEE:
Ayodele Olubunmi Bamidele, Prof. Ezaal Okowa, Dr. Chidinma C. George-Anokwuru
"Taxation and Health Outcomes in Nigeria" Iconic Research And Engineering Journals, 9(10) https://doi.org/10.64388/IREV9I10-1716643
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