The nexus between tax revenue and government expenditure in Nigeria; evidence from Toda -Yamamoto causality test
This paper investigates the causal relationship between three types of tax revenue and government expenditure in Nigeria. Infrastructural decay and the government’s inability to meet its responsibilities has raised concern about the relationship between tax revenues and government expenditure in Ni...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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IJICC
2020
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| Online Access: | https://repo.uum.edu.my/id/eprint/27743/1/IJICC%2011%201%202020%20458%20472.pdf |
| _version_ | 1825805680125149184 |
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| author | Pantamee, Abdurrahman Adamu Yola, Abdulnasir Turawa Mas’ud, Abdulsalam |
| author_facet | Pantamee, Abdurrahman Adamu Yola, Abdulnasir Turawa Mas’ud, Abdulsalam |
| author_sort | Pantamee, Abdurrahman Adamu |
| collection | UUM |
| description | This paper investigates the causal relationship between three types of tax revenue and government expenditure in Nigeria. Infrastructural
decay and the government’s inability to meet its responsibilities has raised concern about the relationship between tax revenues and government expenditure in Nigeria. The study employed the TodaYamamoto causality test for its ability to clearly show the causal relationship between variables. Empirical evidence shows a unidirectional causality from the three types of tax revenue and government expenditure in Nigeria. The study concludes that government expenditure is not yielding the desired objective of increasing tax broad. Therefore, the paper recommends that long term government expenditure and economic policies that will increase tax revenues are given more emphasis. |
| first_indexed | 2024-07-04T06:36:11Z |
| format | Article |
| id | uum-27743 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:36:11Z |
| publishDate | 2020 |
| publisher | IJICC |
| record_format | eprints |
| spelling | uum-277432020-10-18T01:45:49Z https://repo.uum.edu.my/id/eprint/27743/ The nexus between tax revenue and government expenditure in Nigeria; evidence from Toda -Yamamoto causality test Pantamee, Abdurrahman Adamu Yola, Abdulnasir Turawa Mas’ud, Abdulsalam HF5601 Accounting This paper investigates the causal relationship between three types of tax revenue and government expenditure in Nigeria. Infrastructural decay and the government’s inability to meet its responsibilities has raised concern about the relationship between tax revenues and government expenditure in Nigeria. The study employed the TodaYamamoto causality test for its ability to clearly show the causal relationship between variables. Empirical evidence shows a unidirectional causality from the three types of tax revenue and government expenditure in Nigeria. The study concludes that government expenditure is not yielding the desired objective of increasing tax broad. Therefore, the paper recommends that long term government expenditure and economic policies that will increase tax revenues are given more emphasis. IJICC 2020 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/27743/1/IJICC%2011%201%202020%20458%20472.pdf Pantamee, Abdurrahman Adamu and Yola, Abdulnasir Turawa and Mas’ud, Abdulsalam (2020) The nexus between tax revenue and government expenditure in Nigeria; evidence from Toda -Yamamoto causality test. International Journal of Innovation, Creativity and Change, 11 (1). pp. 458-472. ISSN 2201-1323 https://www.ijicc.net/index.php/ijicc-editions/2020/152-vol-11-iss-1 |
| spellingShingle | HF5601 Accounting Pantamee, Abdurrahman Adamu Yola, Abdulnasir Turawa Mas’ud, Abdulsalam The nexus between tax revenue and government expenditure in Nigeria; evidence from Toda -Yamamoto causality test |
| title | The nexus between tax revenue and government expenditure in Nigeria; evidence from Toda -Yamamoto
causality test |
| title_full | The nexus between tax revenue and government expenditure in Nigeria; evidence from Toda -Yamamoto
causality test |
| title_fullStr | The nexus between tax revenue and government expenditure in Nigeria; evidence from Toda -Yamamoto
causality test |
| title_full_unstemmed | The nexus between tax revenue and government expenditure in Nigeria; evidence from Toda -Yamamoto
causality test |
| title_short | The nexus between tax revenue and government expenditure in Nigeria; evidence from Toda -Yamamoto
causality test |
| title_sort | nexus between tax revenue and government expenditure in nigeria evidence from toda yamamoto causality test |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/27743/1/IJICC%2011%201%202020%20458%20472.pdf |
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