INCOME TAXES AND HUMAN DEVELOPMENT INDEX IN NIGERIA 2006 - 2023 INCOME TAXES AND HUMAN DEVELOPMENT INDEX IN NIGERIA 2006 - 2023
Abstract
The research investigated on effect of income taxes on Nigerian Human Development Index for the period 2006 - 2023. The dependent variable of the study was Human Development Index (HDI) which served as the dependent variable. The Human Development Index (HDI) measures the average achievements in a country in three basic dimensions of human development: long and healthy life, access to knowledge and decent standard of living. Income taxes adopted in the model include; Tertiary Education Tax (TEDT), Company Income Tax (CIT) Petroleum Profit Tax (PPT) and Personal Income Tax (PIT) which were used as the independent variables. The objectives were stated, to ascertain the effect of the four income tax sources on Human Development Index. Based on the objectives of the study four hypothesis were developed to pilot the study. Data for the research was secondary data sourced from the FIRS online tax revenue statistical update. Data generated were analyzed with E-View 10 statistical tool. The model adopted was the Econometric technique of Autoregressive Distributed Lag (ARDL) Bounds Test. Linear relationship was developed between TEDT, CIT, PPT, PIT and HDI. Findings revealed that TEDT, CIT, PPT, and PIT revenue has no significant effect on the Human Development Index to spur human development. The research recommends that the revenue authorities should articulate creative strategies to increase tax revenue generation from TEDT, CIT, PPT and PIT respectively.
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Published in JOURNAL OF OCCUPATION AND TRAINING
ISSN: 3446-6290
This article appears in our peer-reviewed academic journal
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