Tax Revenue and Human Capital Development in Nigeria
F. Adioha Ndubuisi, A. Okere Peter & C. Mbaeri Chibueze · South Asian Journal of Social Studies and Economics · 2026
This study examined the impact of tax revenue on human capital development in Nigeria from 2013 to 2022.Data on five significant taxes in Nigeria were observed as explanatory variables: Petroleum Profit Tax (PPT), Educational Tax (EDT), Value Added Tax (VAT), Company Income Tax (...
Open access
Research Article
10.9734/sajsse/2026/v23i41303