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 Periodical article |
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| Title: | Revenue performance and productivity in the Nigerian federal system |
| Author: | Uwatt, Uwatt Bassey |
| Year: | 1999 |
| Periodical: | The Nigerian Journal of Economic and Social Studies |
| Volume: | 41 |
| Issue: | 2 |
| Pages: | 175-205 |
| Language: | English |
| Geographic term: | Nigeria |
| Subjects: | public revenue productivity |
| Abstract: | This heavily econometrically slanted paper examines the performance of the major revenues in the Federation of Nigeria and their productivity based on buoyancy measure. It is found that while all the major revenues have increased over the years, their productivity is not very impressive. The productivity of the total federally collected revenues varies between 1.14 and 1.33, while that of total tax revenue varies between 0.63 and 1.14. The total non-oil revenue figures lie between 0.47 and 1.17 and the corresponding figures for oil revenue are 0.41 and 0.48. The low oil revenue figures may be attributed to the fact that oil production and export prices are determined externally. Consequently, revenue from oil is not likely to respond effectively to the domestic economic performance proxied by GDP. It is also found that the inefficiency in tax administration has not significantly influenced revenue productivity. Equally revealing is the fact that the Structural Adjustment Programme (SAP) has had more impact on revenue productivity than the oil boom. The productivity of various categories of revenue could, however, be enhanced with appropriate tax reforms, improvement in the revenue base, and the general level of economic activity. Bibliogr., sum. [Journal abstract. edited] |