Federal Government Tax Revenue Sources and Infant Mortality Rate in Nigeria

This study examined the effect of federal government tax revenue sources on infant mortality rate in Nigeria. Sources of federal government tax revenue was disaggregated into company income tax, education tax, petroleum profit tax, value added tax and capital gains tax. The data for the study were gathered from Central Bank of Nigeria (CBN) Statistical Bulletin, World Bank Development Index (WDI) and Federal Inland Revenue Service Annual Accounts and Tax Statistics/Report covering a 26-year period spanning 1997 to 2022. The result of data analysis from the Vector Autoregressive (VAR) model showed that federal government tax revenue have largely positive but insignificant effects on Infant Mortality rate in Nigeria. The study recommends that the Federal Government to significantly increase the proportion of tax revenue allocated to the healthcare sector that could improved upgrade facilities in the primary health centers and strengthen human resources for health and enhances access to quality healthcare services across the country.