| Summary: | Internal revenue mobilisation by governments at the sub-national level has been
low in Nigeria. In view of the rise in the level of budget transparency at the subnational level in recent times, this study examines the hypothesis that improved
budget transparency leads to greater revenue mobilisation. The study adopts both
cross-sectional and panel regression analyses based on data for 2015, 2018 and
2020. The findings suggest that the hypothesis that improved budget transparency
improves revenue mobilisation cannot be rejected, but population density (urbanisation), poverty and unemployment are the dominant factors that explain revenue
mobilisation by the state governments in Nigeria. The study also reiterates the
need to control corruption in order to make sustainable progress in revenue mobilisation at sub-national level.
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