Tax Revenue Buoyance and Human Capital Development in Nigeria
Efficient and buoyant tax systems are essential in achieving sustainable economic growth, human development and infrastructural development. The study examined tax revenue buoyance and human capital development in Nigeria, using secondary data extracted from the period 1970 to 2021. The study employed ordinary least square regression to dissect the relationship between human development index and tax revenue buoyance variables. The study found out that petroleum profit tax buoyance has no significance effect on human capital development in Nigeria at a P-value of 0.8466 but company income tax buoyance has significance impact on human capital development in Nigeria at a P-value of 0.0369.It is recommended that the use of tax revenue information mining, training, tax net expansion, tax process re-engineering will enhance tax administration and reduce government revenue leakages so that the needed human development in terms of education, improve life expectancy and better living standard is achieved. Keywords: Tax Revenue Buoyance, Human Capital Development, Human Development Index.
Keywords: Tax Revenue Buoyance, Human Capital Development, Human Development Index.
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Citation: Ohiokha, G.., & Inegbedion, M.I. (2024). Tax Revenue Buoyance and Human Capital Development in Nigeria. International Journal of Innovative Research in Accounting and Sustainability, 9(1), 1-16.