IMPACT OF REVENUE GENERATION ON SOCIAL SERVICE DELIVERY IN NASARAWA STATE, NIGERIA
Suleiman Agahu Ibrahim , Henry A. Eggon, PhD and Ajidani S. Moses, PhD
Volume 5 Issue 2
Abstract
The study examined the impact of revenue generation on social service delivery in Nasarawa state, Nigeria for the period of 1999-2023. Ex-post factor design was adopted in order to answer the research questions, hence the study utilizes secondary sources of data extracted from the central bank of Nigeria annual statistics bulletin. Unit root test was conducted by employing augmented Dickey-Fuller test to determine the stationary of the variables. Co integration test was conducted and evidence of long-run relationship among variables was established. The study employed the vector autoregression (VAR) model for estimation. The findings revealed that statutory revenue allocation (SRA) has positive and significant impact on social service expenditure of Nasarawa state during the period under study, the findings also revealed that value added tax revenue (VAT) has positive and insignificant impact on social service expenditure of Nasarawa state during the period under review, the findings revealed that personal income tax revenue (PIT) has positive and significant impact on social service expenditure of Nasarawa state during the period under review. Similarly, the findings revealed that aid and grant revenue (AGR) has positive and significant impact on social service expenditure of Nasarawa state during the period under review. Therefore, the study found that revenue generation has positive impact on social service expenditure of Nasarawa state during the period of the study. The study recommends that government should ensure transparency and accountability in the allocation of revenue generation to different sectors, including social services and implement a needs based allocation system where resources are directed to areas with the highest social service needs of Nasarawa state. Keywords: Revenue Generation, Social Service
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