Tax Revenue and Economic Growth

ABSTRACT

This study examined the impact of tax revenue on economic growth and identified if this impact differs for the military and civilian regimes. To achieve this objective, four hypotheses were evaluated using the autoregressive distribution lag estimator (ARDL). Secondary sources of data were obtained from the database of the Federal Inland Revenue Service, Central Bank of Nigeria, for a period of thirty-two (32) years. The period covered was divided into two: Military dispensation (1983-1998) and Civilian dispensation (2005-2020).