This analysis reveals how institutional quality affects tax revenue mobilization in Nigeria, suggesting improvements in efficiency may enhance collections.
Key Points
Improvements in bureaucratic efficiency significantly enhance tax revenue mobilization in Nigeria.
The study employed the Autoregressive Distributed Lag Model to analyze the relationship between institutional quality and tax revenue.
Corruption negatively impacts tax revenue mobilization, highlighting the need for governance reforms.
Strengthening institutional quality is essential for supporting long-term economic growth and diversifying the tax base.