Budget transparency and internal revenue mobilisation at sub-national government level: evidence from Nigeria
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...
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2022-12-01
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| Series: | Public Sector Economics |
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| Online Access: |
http://www.pse-journal.hr/upload/files/pse/2022/4/yaru.pdf
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| _version_ | 1811209935500869632 |
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| author | Mohammed Aminu Yaru |
| author_facet | Mohammed Aminu Yaru |
| author_sort | Mohammed Aminu Yaru |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-12T04:47:32Z |
| format | Article |
| id | doaj.art-f066dd98bcad4575a99b96592f4788e9 |
| institution | Directory Open Access Journal |
| issn | 2459-8860 |
| language | English |
| last_indexed | 2024-04-12T04:47:32Z |
| publishDate | 2022-12-01 |
| publisher | Institute of Public Finance |
| record_format | Article |
| series | Public Sector Economics |
| spelling | doaj.art-f066dd98bcad4575a99b96592f4788e92022-12-22T03:47:27ZengInstitute of Public FinancePublic Sector Economics2459-88602022-12-0146450553110.3326/pse.46.4.49729Budget transparency and internal revenue mobilisation at sub-national government level: evidence from NigeriaMohammed Aminu Yaru0 Department of Economics, University of Ilorin, Ilorin, Nigeria 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. http://www.pse-journal.hr/upload/files/pse/2022/4/yaru.pdf tax; revenue; budget transparency; sub-national government; nigeria |
| spellingShingle | Mohammed Aminu Yaru Budget transparency and internal revenue mobilisation at sub-national government level: evidence from Nigeria Public Sector Economics tax; revenue; budget transparency; sub-national government; nigeria |
| title | Budget transparency and internal revenue mobilisation at sub-national government level: evidence from Nigeria |
| title_full | Budget transparency and internal revenue mobilisation at sub-national government level: evidence from Nigeria |
| title_fullStr | Budget transparency and internal revenue mobilisation at sub-national government level: evidence from Nigeria |
| title_full_unstemmed | Budget transparency and internal revenue mobilisation at sub-national government level: evidence from Nigeria |
| title_short | Budget transparency and internal revenue mobilisation at sub-national government level: evidence from Nigeria |
| title_sort | budget transparency and internal revenue mobilisation at sub national government level evidence from nigeria |
| topic | tax; revenue; budget transparency; sub-national government; nigeria |
| url |
http://www.pse-journal.hr/upload/files/pse/2022/4/yaru.pdf
|
| work_keys_str_mv | AT mohammedaminuyaru budgettransparencyandinternalrevenuemobilisationatsubnationalgovernmentlevelevidencefromnigeria |