Tax Revenue And Infrastructural Development In Nigeria (2008- 2018):- Ibeabueke, Amarachi G

ABSTRACT

The study examined the effect of tax revenue on infrastructural development in Nigeria, from 2008-2018. To achieve this objective, the study specifically investigated the effects of tax revenue on access to electricity in Nigeria, tax revenue on access to internet in Nigeria. The data used for the study was secondary which was adoptedfrom the Central bank statistical bulletin websites and the Federal Inland Revenue service's official websites. The simple regression method was employed as the analytical tool. Findings show that tax revenue as the independent variable has a positive and significant effect on infrastructural development in Nigeria, which was proxied with access to electricity and access to internet in Nigeria as the dependent variable. Based on this study, it has been concluded that the amount of tax generated in Nigeria has a glaring impact on the national infrastructural development hence no area in tax collection should be taken lightly as they have all proven to be a major variable in connection to the advancement of a nation. The study recommends that the various tax authorities should implement viable measures that will aid" the smooth remittance of tax as well as ensuring that accountability on tax related issues to the public should not be left out.