Determinants Of Tax Revenue Effort In Developing Countries

DETERMINANTS OF TAX REVENUE EFFORT IN DEVELOPING COUNTRIES  ABSTRACTThe objective of the study is to examine the determinants of tax revenue effort in Nigeria. Specifically, the study examines the impact of GDP, Investment, openness and population growth rate on total tax revenue. The study adopts a time -series research design with an extensive reliance on secondary data from the CBN statistical bulletin. The study covers the period 1985 -2011. The methodological approach builds extensively on multivariate co-integration and error correction model which incorporates a thorough examinatio…