You have no items in your shopping cart.
ABSTRACT
The study investigates the impact of tertiary education tax on infrastructure development in Nigeria using annual time series data for the period 1999 – 2022. The variables considered are tertiary education tax revenue generated, a proxy for tertiary education tax. Physical infrastructure project and Number of universities in Nigeria, both serve as the proxy for infrastructure development. The findings revealed that physical infrastructure project has positive and significant relationship with tertiary education tax, while the number of universities in Nigeria and tertiary education tax are positively related and statistically significant at 5% level of significance. The study recommends that government should monitor the collect and disbursement of tertiary education tax fund to ensure the generated fund is use to achieve it aims.
