Central Bank of Nigeria
Federal Government of Nigeria, Tax Revenue, Taxation
The paper is divided into two parts. Part I discusses the growth of tax revenue including an analysis of shifts, if any, in revenue productivity of taxes or tax types. Part II outlines our flexibility co-efficients based largely on single equation, simple regression model.
CBN Economic and Financial Review
Omoruyi, S.E. (1983). Growth and Flexibility of Federal Government Tax Revenue 1960 - 79. CBN Economic and Financial Review, 21(1), 11 - 19.