Impact of Public Revenue on Human Capital Development in Nigeria's Geopolitical Zones 2019 – 2025

The study investigated the impact of public revenue on the development of human capital in Nigeria using six representative states from the geopolitical zones of the country, Lagos, Rivers, Kaduna, Kwara, Anambra and Bauchi. The study was conducted for the period 2019–2024 and examined the impact of internally generated revenue (IGR) on economic growth, infrastructure development, education, healthcare, employment generation, poverty reduction and governance. Qualitative research design was used and the data were presented and analysed using content analysis. Data were obtained from audited financial statements, reports of the Joint Tax Board (JTB), the National Bureau of Statistics (NBS) and other relevant government publications. The results showed significant variation in revenue generation across the selected states. Lagos State registered the highest level of internally generated revenue, while Bauchi State recorded the lowest. States with more diversified economies and more efficient tax administration systems were better able to mobilise revenue and finance development projects. The study also found a positive correlation between public revenue and human capital development, with states that had higher revenue levels spending more on infrastructure, education, healthcare and social welfare programmes. On the other hand, low-revenue states found it difficult to provide basic public services and implement development projects. The study concludes that there is need for effective revenue mobilisation , economic diversification, transparency and prudent fiscal management for sustainable development and improved human capital outcomes in Nigeria.