AN ASSESSMENT OF TAXATION AND GOVERNMENT INFRASTRUCTURE IN NIGER STATE, NIGERIA.2010-2020

ABSTRACT This study provides an in-depth assessment of the relationship between taxation and government infrastructure development in Niger State, Nigeria, spanning the period from 2010 to 2020. The research aims to investigate the impact of tax revenue on the development of critical infrastructure, including roads, healthcare facilities, educational institutions, and water resources. Using a mixed-methods approach that combines quantitative and qualitative data analysis, the study examines the trends and patterns of tax revenue generation and allocation to infrastructure development in Niger State. The findings of the study reveal a significant correlation between tax revenue and infrastructure development, suggesting that tax revenue plays a crucial role in facilitating infrastructure development in the state. The study also identifies internally generated revenue and federal allocations as key sources of revenue for infrastructure development, highlighting the importance of a diversified revenue base for sustainable development. However, the study also uncovers several challenges that hinder the effective utilization of tax revenue for infrastructure development, including tax evasion, corruption, and inadequate funding for infrastructure development. These challenges are found to have a negative impact on the development of infrastructure in the state, underscoring the need for policy reforms to address these issues.