{"id":408,"date":"2025-10-30T13:48:15","date_gmt":"2025-10-30T13:48:15","guid":{"rendered":"https:\/\/ijeti.uniben.edu\/?p=408"},"modified":"2026-03-17T14:09:35","modified_gmt":"2026-03-17T14:09:35","slug":"tax-burden-distribution-and-social-inequality-a-study-of-nigerias-fiscal-policy","status":"publish","type":"post","link":"https:\/\/ijeti.uniben.edu\/index.php\/2025\/10\/30\/tax-burden-distribution-and-social-inequality-a-study-of-nigerias-fiscal-policy\/","title":{"rendered":"Tax Burden Distribution and Social Inequality: A Study of Nigeria\u2019s Fiscal Policy"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Jennifer Odinakachi GODSPOWER<\/strong><strong>1 <\/strong><strong>, Uzoamaka Faith ONUNAKA<\/strong><strong>2 <\/strong><strong>, Ogechi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Eberechi ALPHEAUS<\/strong><strong>3 <\/strong><strong>John Uzoma IHENDINIHU<\/strong><strong>4<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1,2,3&amp;4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Department of Accounting, Michael Okpara University of Agriculture,<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Umudike, Nigeria.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Correspondence email address: alpheaus.ogechi@mouau.edu.ng<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>The study examined the relationship between fiscal policy and social inequality in Nigeria,<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>with a focus on the distributional effects of tax burden, public debt, and capital<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>expenditure Using time-series data from 1981 to 2023 and a Vector Autoregression (VAR)<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>model, the study evaluates how tax-to-GDP ratio, public debt-to-GDP ratio, and capital<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>expenditure-to-GDP ratio influence social inequality, proxy by the Gini coefficient. The<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>findings reveal that tax-to-GDP and capital expenditure-to-GDP ratios significantly affect<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>income inequality, while public debt shows no significant impact. The results highlight the<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>regressive nature of Nigeria\u2019s tax system, low capital investment, and ineffective debt<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>utilization as key drivers of inequality. The study recommends progressive tax reforms,<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>increased capital spending, and improved fiscal accountability as pathways to achieving<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>equitable economic development.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords<\/em><\/strong><em>: <\/em><strong><em>Tax-to-GDP ratio, capital expenditure, public debt, Gini coefficient, fiscal<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>policy.<\/em><\/strong><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/ijeti.uniben.edu\/wp-content\/uploads\/2026\/03\/IJETI-JUNE-2025-VOL2-NO2-190-203.pdf\">Download Article<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Jennifer Odinakachi GODSPOWER1 , Uzoamaka Faith ONUNAKA2 , Ogechi Eberechi ALPHEAUS3 John Uzoma IHENDINIHU4 1,2,3&amp;4 Department of Accounting, Michael Okpara University of Agriculture, Umudike, Nigeria. Correspondence email address: alpheaus.ogechi@mouau.edu.ng Abstract The study examined the relationship between fiscal policy and social inequality in Nigeria, with a focus on the distributional effects of tax burden, public debt, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-408","post","type-post","status-publish","format-standard","hentry","category-2-2-june-25"],"_links":{"self":[{"href":"https:\/\/ijeti.uniben.edu\/index.php\/wp-json\/wp\/v2\/posts\/408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ijeti.uniben.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ijeti.uniben.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ijeti.uniben.edu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ijeti.uniben.edu\/index.php\/wp-json\/wp\/v2\/comments?post=408"}],"version-history":[{"count":2,"href":"https:\/\/ijeti.uniben.edu\/index.php\/wp-json\/wp\/v2\/posts\/408\/revisions"}],"predecessor-version":[{"id":430,"href":"https:\/\/ijeti.uniben.edu\/index.php\/wp-json\/wp\/v2\/posts\/408\/revisions\/430"}],"wp:attachment":[{"href":"https:\/\/ijeti.uniben.edu\/index.php\/wp-json\/wp\/v2\/media?parent=408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ijeti.uniben.edu\/index.php\/wp-json\/wp\/v2\/categories?post=408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ijeti.uniben.edu\/index.php\/wp-json\/wp\/v2\/tags?post=408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}