Spatial variability of the predictors of government tax revenue in Nigeria

Abstract

Despite Nigeria being Africa's largest economy, it has one of the lowest taxes to Gross Domestic Product (GDP) ratios globally estimated at 6 percent. Although tax revenue is generally low among the states in Nigeria, disparities are noticeable in different parts of the country. The understanding of "what" accounts for the variation in tax revenue and "where" are vital for place-based policy intervention to stimulate tax revenue generation. To this end, this study examines how the geographical differences in macro-economic, political economy, socio-economic and geographical location factors in the country explain the spatial variation in tax revenue, and pinpoints where these relationships are significant using the geographically weighted regression. Findings show spatial dispersal in government tax revenue with literacy rate and distance to the coast the two significant predictors. These factors predict more of government tax revenue in the south than the northern part of the country, reinforcing that geographical location and improved socio-economic conditions of the citizens are vital to drive up government revenue. The study recommends the education of taxpayers on the benefits of tax payment in northern Nigeria, while southern Nigeria should continue to take advantage of the coastal economy.

Exploring the geographical variations and influencing factors of poverty in Nigeria

“…In other words, poverty tends to increase with an increasing distance to the coast. Empirical evidence has shown that locations near the coast have a higher level of economic development because coastal locations favor industrial growth and commercial activities (Adeleke, 2022). According to Adeleke (2022), coastal locations in Nigeria's southern states benefit from trade advantages.…”

“…Empirical evidence has shown that locations near the coast have a higher level of economic development because coastal locations favor industrial growth and commercial activities (Adeleke, 2022). According to Adeleke (2022), coastal locations in Nigeria's southern states benefit from trade advantages. For instance, the southern states account for more than half of the FDI inflows into the country, and this has positively impacted the local economy and standard of living.…”

“…Specifically, the study shows that poverty is mainly concentrated in the rural areas of China driven by a lack of natural resources, poor geographic conditions, and a fragile ecological environment. According to Adeleke (2022), geographic condition, especially coastal locations and proximity to the Atlantic coastline offer access to many trade routes, high volumes of trade, and industrial development, which in turn enable an economy to prosper and the population to benefit. Using GWR, Slamet et al (2017) found that population size is a significant predictor of poverty in the central Java province of Indonesia.…”

Adoption of Emerging Web-Technologies by Medical Doctors in Enugu Metropolis, Enugu State

“…The regulatory framework surrounding telemedicine in Nigeria is a subject of debate among scholars. Adeleke and Oyekola (2018) argue that a clear and comprehensive regulatory framework is essential to ensure the ethical and secure practice of telemedicine in the country (Adeleke et al, 2021). Grated that the global healthcare landscape has witnessed a paradigm shift towards the integration of emerging web technologies to enhance medical practices, within the context of Nigeria, the adoption of these technologies, particularly in the realms of patients monitoring devices and telemedicine, remains relatively slow among medical doctors.…”

Problemáticas y tendencias de la educación financiera

“…In this sense, a technological artifact will be stabilized in its final form only when it is considered satisfactory by all social groups, i.e., the controversies over the conflicting images of the state, citizens and the market are resolved, therefore, when all relevant social groups see the problem of technological inclusion solved, the closure is said to be rhetorical of the technological problem (Lagoarde-Segot & Currie, 2018;Adeleke, 2021).…”