References
Adesanya, R. O., Anene, E. B., Bosah, V. I., Bankole, O. E., & Ogundele, O. S. (2024). Tax revenue and economic growth in Nigeria: A bidirectional approach. International Journal of Scientific Research and Management, 12(02), 5880–5887. ijsrm.net Anisere-Hameed (2021). Impact of taxation on the growth and development of the Nigerian economy. European Journal of Accounting, Auditing and Finance Research, 9(4), 1- 11. Anyaduba, J. O., & Otulugbu, O. P. (2019). Taxation and Income Inequality in Nigeria. Accounting and Finance Research, 8(3), 12-43. Ayano, D.A. (2022). Impacts of Taxation on Economic Development in Nigeria. International Journal of Innovative Research & Development, 11(2), 141 - 163 DOI: 10.24940/ijird/2022/v11/i2/FEB22049 Bielu, K.J., & Ikedinobi, E. (2025). Nigeria’s tax reform policy: A legal evaluation of its impact on revenue expansion and economic growth. Nnamdi Azikiwe University Journal of Public Law, 2(2),19-39 Central Bank of Nigeria (2020). Annual statistical bulletin. Annual Statistical Bulletin. Retrieved June 14, 2024, from https://www.cbn.gov.ng/documents/Statbulletin.asp. Emmanuela, O. E., & Stephen, I. E. (2021). Tax revenue and Nigeria economic growth. European Journal of Economics and Business Studies, 7(2), 102-124. Ezejiofor, R. A., Oranefo, P., & Ndum, N. B. (2021). Tax revenue on per capita income: evidence from Nigerian economy. American Journal of Contemporary Management Research, www.foreignjournals.org/USA/AJCMR-1122 Federal Inland Revenue Service. (2024). Annual tax statistics. Available from www.firs.gov.ng. Idebi, A.A., Usman, J.M., & Agunbiade, O. (2026). Tax Revenue and Economic Growth in Nigeria: A Toda– Yamamoto Granger Causality Approach. ICONIC Research and Engineering Journals, 9(7), 351- 361 https://doi.org/10.64388/IREV9I7-1713367 Kaoje, A., Yabo, O., & Ahmad, T. (2020). Forestalling value added tax and personal income tax on economic growth in Nigeria. International Journal of Research and Innovation in Social Science, 4(1), 21-29. Kehinde, S. (2026). Unlocking Nigeria’s economic potential: leveraging the informal sector for revenue generation and sustainable growth. International Journal of Management and Organizational Research, 5(1):69–76. Krokeyi, W.S. (2017). Tax and taxation in Nigeria: The immiserising experience in Bayelsa State. International Journal of Management and Commerce Innovations, 4(2), 669- 679. Available at: www.researchpublish.com Lindahl, E. (1940). Studies in the Theory of Money and Capital. The Economic Journal, 50(197), 103-105 URL: http://www.jstor.org/stable/2225744 Musgrave, R. (2004). The theory of Public Finance: A study of Public Economy. McGrill. National Bureau of Statistics. (2025). Nigeria inflation eases to 23.18% as CPI is rebased. Reuters. https://www.reuters.com/world/africa/nigeria-inflation-eases-2318-yy- february-stats-office-says2025-03-17/ Obaretin, O. & Uwaifo, F. N. (2020). Value-added tax and economic development in Nigeria. Accounting and Taxation Review, 4(1), 148-157. OECD. (2024). Revenue Statistics in Africa 2024 — Nigeria (Country note). Organisation for Economic Co-operation and Development. https://www.oecd.org/tax/revenuestatisticsafrica.pdf OECD Olakunbi, T. T. (2022). Value added tax, tax revenue and economic growth in Nigeria. Lead City University Repository. repository.lcu.edu.ng JAFM JAFM JAFM Osamor, I., Omoregbee, G., Ajasa-Adeoye, F., & Olumuyiwa-Loko, J. (2025). Tax revenue and economic growth: Empirical evidence from Nigeria. Journal of Economics and Behavioral Studies. www.ojs.amhinternational.com Saadu, A.H., Adetokun, A., & Haruna, T.H. (2026). Impact of Nigeria’s Tax Reform System on economic Growth. UKR Journal of Arts, Humanities and Social Sciences, 2(1), 212- 224. Tyokoso, G. M., Onho, S. I., & Musa, B. B. (2021). Tax identification number and tax revenue performance in Nigeria. Accounting and Taxation Review, 5(2): 53-61 Olagunju O.J., Otu, G.J., & Zamani, A.E. (2025). Protecting Nigeria’s sovereignty in the digital age: a review of security measures in e-governance. British American University Journal of Terminology and Administrative Management, 1(1), 169 – 186 Uche, E.P., & Ugonabo, C.U., (2021). The effect of value added tax on economic development in Nigeria (1994- 2018). IOSR Journal of Humanities and Social Science (IOSR-JHSS) 26(5), 21-30. Uhr, C.G. (1951). Knut Wicksell: A Centennial Evaluation. The American Economic Review, 41(5), 829-860 https://www.jstor.org/stable/1809087 World Bank. (2024). World Development Indicators. Washington D.C. World Bank. (2026). Nigeria economic update: Fiscal policy and economic diversification. Washington, DC: World Bank.
