Fiscal Deficit and the Productivity of the Nigeria Tax System, 1970-2010
Bibliographic record
Abstract
This study evaluates the link between fiscal deficit and the productivity of the Nigeria tax system between 1970 - 2010 using tax buoyancy and elasticity as indexes. It also examines some major tax reforms within the period. Overall the analysis shows that for most of the tax sources, the elasticity indexes were significantly less than 0.5 while for 3 out of the 10 equations the elasticity fell between 0.5 and 0.9. This indicates a relatively weak productive tax system. The study also indicates that unlike the overall equation the result for the oil boom period, the elasticity of petroleum profit tax was unity. The other results followed the general results. The results for the period of the Structural Adjustment Programme (SAP) were not significantly different from those of the ‘oil boom’ and the entire period. The study concludes that administrative lags may have affected the remittance of tax revenues to government which may be responsible for the low productivity observed. We recommend that government should broaden the tax base and improve on administration of tax collection.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".