The Impact of Tax Revenue on Government Capital Expenditure and Economic Growth in Nigeria

@article{1724205,
      author = {Abdullahi Usman Abdulfatai, Usman Kabirat Ohunene, Omodara Bukola Damilola, Adenigba Samuel Segun},
      title = {The Impact of Tax Revenue on Government Capital Expenditure and Economic Growth in Nigeria},
      journal = {Iconic Research And Engineering Journals},
      year = {2026},
      volume = {10},
      number = {4},
      pages = {4556-4574},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1724205.pdf},
      abstract = {This study examines the impact of tax revenue on government capital expenditure and economic growth in Nigeria. It focuses on tax revenue components including Company Income Tax, Petroleum Profit Tax and Value Added Tax and their relationship with capital expenditure and economic growth. The study seek to assess the impact of Tax Revenue on Capital Expenditure in Nigeria, explore the influence of Non-oil Tax Revenue on Economic Growth in Nigeria, evaluate the impact of Oil-Tax Revenue on Capital Expenditure in Nigeria. The study adopted both longitudinal research strategy and quasi-experimental research design as the research designs. The sample of this study is made up of Company Income Tax (CIT), Petroleum Profit Tax (PPT), Value Added Tax (VAT) revenues, Capital Expenditure (CAPEX) and Gross Domestic Product (GDP), for the period of 2020- 2025.},
      keywords = {economic growth; government capital expenditure; tax revenue; taxation},
      month = {October},
      doi = {https://doi.org/10.64388/IREV10I4-1724205}
  }