References
Abiola, O., & Asiweh, M. (2012). Impact of tax administration on government revenue in a developing economy: A case study of Nigeria. Journal of Economic and Administrative Sciences, 28(2), 95–110. Adegboye, T. (2018). Public choice theory and fiscal governance in Nigeria. African Journal of Political Economy, 10(2), 78–92. Adewale, A., & Okoye, E. (2021). Fiscal policy reforms and government expenditure patterns in Nigeria. Journal of African Public Finance, 12(3), 45–61. Adeyemi, R., & Olufemi, T. (2021). Governance quality, fiscal transparency, and public expenditure efficiency in Nigeria. Journal of Public Administration and Governance, 13(3), 101–118. Akindele, S. (2018). Fiscal sociology and tax compliance in developing economies. Journal of Development Studies, 14(1), 56–72. Akintoye, T., & Ajayi, O. (2021). Tax revenue and capital expenditure: Evidence from Nigeria. African Journal of Accounting and Finance, 13(2), 101–120. Akinwale, A., & Salami, L. (2019). Challenges in corporate tax administration in Nigeria. Journal of Fiscal Studies, 8(1), 33–49. Amadi, P., & Chukwuemeka, E. (2023). Non-oil tax revenue and fiscal stability in Nigeria. International Journal of Fiscal Studies, 15(1), 78–94. Aminu, A., & Eluwa, O. (2014). Tax revenue and economic growth: An empirical analysis of Nigeria. Asian Economic and Financial Review, 4(5), 675–689. Babalola, J., & Aminu, T. (2022). Fiscal sustainability and public capital investment in Nigeria. Journal of Public Budgeting, Accounting & Financial Management, 34(1), 33–54. Chukwu, M., & Ibe, K. (2022). Tax administration inefficiencies and capital expenditure in Nigeria. African Journal of Accounting and Finance, 10(2), 112–130. Ebiringa, O., & Emeh, O. (2012). Revenue generation and public infrastructure development in Nigeria. Journal of Social and Development Sciences, 3(5), 201–214. Egbunike, F., & Erhirhie, E. (2018). Tax revenue and economic development in Nigeria. International Journal of Finance and Accounting, 7(4), 145–162. Emeka, F., & Nwankwo, L. (2022). Civil society, transparency, and fiscal accountability in Nigeria. Journal of Governance and Development Studies, 15(1), 44–61. Eze, O., & Nwankwo, L. (2019). Tax revenue and public sector funding in Nigeria. Nigerian Journal of Economics and Development Studies, 11(4), 55–70. Iheanacho, A. (2016). The contribution of government expenditure to economic growth in Nigeria. Journal of Economics and Sustainable Development, 7(12), 45–62. Iheanacho, E., & Obi, C. (2018). Fiscal policy and capital expenditure in emerging economies: The Nigerian experience. Journal of Development Policy Analysis, 9(2), 33–50. Isaac, O., & Oluwatobi, S. (2013). Tax revenue and government spending in Nigeria: A causality approach. International Journal of Economics and Financial Issues, 3(2), 309–320. Kerlinger, F. N., & Lee, H. B. (2000). Foundations of behavioral research (4th ed.). Harcourt College Publishers. Nnamdi, I., & Duru, C. (2018). Tax revenue and fiscal development in Nigeria. African Journal of Economic Review, 6(1), 77–95. Nwankwo, L., & Eze, O. (2022). Enhancing tax revenue collection and fiscal governance in Nigeria. Journal of Public Administration and Governance, 14(2), 101–120. JAFM JAFM Nwanna, N., & Richards, A. (2019). Tax revenue and capital infrastructure investment in Nigeria. Journal of African Financial Research, 11(2), 54–73. Nwosu, T., & Okoro, A. (2022). Tax reforms, governance, and capital project financing in Nigeria. Journal of Public Administration and Governance, 14(1), 101–120. Ogundana, A., Okonkwo, E., & Olayemi, T. (2017). Tax revenue and capital expenditure in Nigeria: Evidence from time series analysis. Journal of Public Finance, 9(3), 88–105. Ogunleye, A., & Adegboye, F. (2020). Tax revenue mobilization and economic growth in Nigeria. Journal of Economics and Fiscal Studies, 11(3), 77–92. Ojo, S. (2021). Revenue mobilization efficiency and public expenditure in Nigeria. Journal of Public Finance and Administration, 13(1), 33–50. Okafor, C., & Nwachukwu, O. (2021). Company Income Tax and Value Added Tax performance in financing social services in Nigeria. International Journal of Fiscal Policy, 10(2), 45–60. Okezie, C., & Ezeani, F. (2021). SMEs, informal sector, and corporate tax base in Nigeria. Nigerian Journal of Development Economics, 12(1), 34–50. Okoli, C., & Afolabi, K. (2021). Effect of tax revenue on capital and recurrent expenditure in Nigeria. International Journal of Public Policy and Administration, 15(1), 102–121. Okonkwo, R., & Afolabi, T. (2021). Hydrocarbon revenue volatility and capital expenditure in Nigeria. Energy Economics and Policy Review, 13(2), 67–85. Olaoye, F., & Ogundipe, A. (2019). Taxation and government capital expenditure in Nigeria. Journal of Economics and Development Studies, 7(4), 55–74. Olaoye, F., Adebayo, P., & Ajani, R. (2020). The nexus between tax revenue and government capital expenditure in Nigeria. African Journal of Accounting and Finance, 12(1), 101– 120. Owolabi, S., & Okwu, A. (2011). Empirical evaluation of contribution of Value Added Tax to development of Lagos State economy. Journal of Economics and Sustainable Development, 2(5), 14–28. Udo, B., & Ezeabasili, V. (2020). Oil revenue, non-oil tax, and capital expenditure in Nigeria: An empirical assessment. Asian Journal of Economics and Banking, 4(2), 55–72. Umeh, O., & Okafor, J. (2020). Government revenue and public investment in Nigeria. Journal of Finance and Public Policy, 12(3), 88–107. Yahaya, I., & Bakare, T. (2021). Revenue generation and government capital investment in Nigeria: An assessment of fiscal productivity. Journal of Public Economics and Finance, 9(1), 41–60.