Public Sector Economics

1151
Views



181
Downloads

Budget transparency and internal revenue mobilisation at sub-national government level: evidence from Nigeria



Mohammed Aminu Yaru*
Article   |   Year:  2022   |   Pages:  505 - 531   |   Volume:  46   |   Issue:  4
Received:  : February 15, 2022   |   Accepted:  May 30, 2022   |   Published online:  December 7, 2022
Download citation        https://doi.org/10.3326/pse.46.4.4       


  1. Abdu, M., Jibril, A. and Muhammad, T., 2020. Analysis of tax compliance in Sub-Saharan Africa: Evidence from firm-level study. Econometric Research in Finance, 5(2), pp. 119-142 [CrossRef]

  2. Abebe, G. and Fikre, S., 2020. Econometric analysis of the effects of corruption on government tax revenue: Evidence from panel data in developed and developing countries. European Business and Management, 6(2), pp. 28-35 [CrossRef]

  3. Ade, M., Rossouw, J. and Gwatidzo, T., 2018. Determinants of tax revenue performance in the Southern African Development Community. ERSA working paper, No. 762.

  4. Adegboyega, A., 2019. Only three of Nigeria’s 36 states can survive without federal allocation – BudgIT. Premium Times, October 24, 2019.

  5. Ajaz, T. and Ahmad, E., 2010. The effect of corruption and governance on tax revenues. The Pakistan Development Review, 49(4), pp. 405-417 [CrossRef]

  6. Amusa, K., Monkam, N. and Viegi, N., 2020. Can foreign aid enhance domestic resource mobilisation in Nigeria? Journal of Contemporary African Studies, 38(2), pp. 294-309 [CrossRef]

  7. Andrejovskà, A. and Pulikovà, V., 2018. Tax revenues in the context of economic determinants. Motenegrin Journal of Economics, 14(1), pp. 133-144 [CrossRef]

  8. Bastida, F. and Benito, B., 2007. Central government budget practices and transparency: an international comparison. Public Administration, 85(3), pp. 667-716 [CrossRef]

  9. Bisogno, M. and Cuadrado-Ballesteros, B., 2021. Budget transparency and governance quality: a cross-country analysis. Public Management Review, 24(10), pp. 1610-1631 [CrossRef]

  10. Caamaño-Alegre, J. [et al.], 2013. Budget transparency in local governments: An empirical analysis. Local Government Studies, 39(2), pp. 182-207 [CrossRef]

  11. Carlitz, R., 2013. Improving transparency and accountability in budget process: An assessment of recent initiatives. Development Policy Review, 31(S1), pp. s49-s67 [CrossRef]

  12. CIRDDOC, 2015. Nigerian states budget transparency survey: 2015 report. Civil Resources Development and Documentation Centre.

  13. CIRDDOC, 2018. Nigerian states budget transparency survey: 2018 report. Civil Resources Development and Documentation Centre.

  14. CIRDDOC, 2020. Nigerian states budget transparency survey 2020. Civil Resources Development and Documentation Centre.

  15. Coulibaly, B. S. and Gandhi, D., 2018. Mobilisation of tax revenues in Africa: State of play and policy options. Africa Growth Initiatives Policy Brief.

  16. Eiya, O. and America, D., 2018. Macroeconomic variables and tax revenue volatility in Nigeria. Journal of Taxation and Economic Development, 17(2), pp. 68-80.

  17. Estrada, L. and Bastida, F., 2020. Effective transparency and institutional trust in Honduran municipal governments. Administration and Society, 52(6), pp. 890-926 [CrossRef]

  18. Ghura, D., 1998. Tax revenue in sub-Sahara Africa: Effects of economic policies and corruption. IMF Working Paper, WP/98/135 [CrossRef]

  19. Hausman, J. A., 1978. Specification tests in econometrics. Econometrica, 46(6), pp. 1251-1271 [CrossRef]

  20. Hu, Q. [et al.], 2020. Empirical study on the evaluation model of public satisfaction with local government budget transparency: A case from China. SAGE Open, 10(2) [CrossRef]

  21. IBP, 2019. Open Budget Survey: Budget transparency scores. Washington: International Budget Partnership.

  22. Iniodu, P., 1999. Fiscal dependence of local governments in Nigeria's fiscal system: The case of Akwa-Ibom State. In B. E. Aigbohan, ed. 1999. Fiscal Federalism and Nigeria's Economic Development: Selected papers for 1999 Annual Conference. Ibadan: The Nigerian Economic Society, pp. 289-313.

  23. Jahnke, B. and Weisser, R. A., 2019. How does petty corruption affect tax morale in Sub-Saharan Africa? European Journal of Political Economy, 60 (December, 2019) [CrossRef]

  24. Karran, T., 1985. The determinants of taxation in Britain: An empirical test. Journal of Public Policy, 5(3), pp. 365-386 [CrossRef]

  25. Ohiokha, F. I. and Ohiokha, G., 2018. Determinants of taxable capacity in Nigeria. Journal of Taxation and Economic Development, 17(2), 13-25.

  26. Ortega, D., Ronconi, L. and Sanguinet, P., 2016. Reciprocity and willingness to pay taxes: Evidence from a survey experiment in Latin America. Economía, 16(2), pp. 55-87.

  27. Sun, S. and Andrews, R., 2020. The determinants of fiscal transparency in Chinese city-level governments. Local Government Studies, 46(1), pp. 44-67 [CrossRef]

  28. Transparency International, 2022. Corruption perceptions index 2021. Washington: Transparency International.

  29. Yaru, M. A. [et al.], 2014. Budgetary institutions and fiscal discipline in Nigeria: Empirical evidence from Kwara and Kaduna States. In: S. Tella, A. G. Garba, and M. A. Adebiyi eds. Institutions, Institutional Reforms and Economic Development: Analytical and Policy Perspectives: Selected Papers from the 2013 Annual Conference. Ibadan: The Nigeria Economic Society, pp. 163-180.

  30. Yaru, M. A. [et al.], 2018. Public expenditure and inclusive growth in Nigeria. Ilorin Journal of Economic Policy, 5(1), pp. 46-61.

  31. Yaru, M. A. and Awodun, M., 2019. Tax administration in informal sector: Kwara State Internal Revenue Service perspective. Ilorin Journal of Economic Policy, 6(1), pp. 1-12.

  32. Yaru, M. A. and Raji, A. S., 2022. Corruption, governance and tax revenue performance in Sub-Saharan Africa. African Journal of Economic Review, 10(1), pp. 253-534.

  33. Yaru, M. A., 2015. Buhari's victory in the 2015 presidential election: The role of socio-economic factors. The Nigerian Journal of Economic and Social Studies, 57(3), pp. 499-522.

  34. Yaru, M. A., 2020. Determinants of tax collections by the local governments: Empirical evidence from Kwara State. Journal of Taxation and Economic Development, 19(2), pp. 19-33.

  35. Yaru, M. A., 2022. Addressing fiscal challenges through budget transparency: The case of Kwara State. In: A. M. Mainoma [et al.], eds. Taxation for Economic Development. Lagos. OGE Business School, Lagos, pp. 193-207.

  36. Zhang, J., 2017. The illusion and the reality of Chinese budget reforms: Does budgeting influence corruption perception? Chinese Public Administration Review, 8(1), pp. 1-22 [CrossRef]

  37. Zvereva, T. [et al.], 2021. The impact of budget transparency on tax compliance. E3S Web of Conferences 284, 07029 (2021) TPACEE-2021 [CrossRef]

  December, 2022
IV/2022
In order to give you a better user experience, cookies have been stored on your computer.
Accept cookie     More information