Petroleum subsidy and its impact on tax revenue volatility

  title={Petroleum subsidy and its impact on tax revenue volatility},
  author={Matthew Oladapo Gidigbi and Kehinde Mary Bello and Gbenga Festus Babarınde},
  journal={The Review of Finance and Banking},
Energy pricing did not only have an implication on the indigent but on the national government as well. Petroleum subsidy tolerance impacts the government revenue of certainty but the extent of its impact needs to be determined. Therefore, it becomes imperative to assess the contribution of the petroleum subsidy on tax volatility. Data were sourced from the NNPC Annual Statistical Bulletin (ASB) for the year 1997, 2005, 2008 and 2016; Central Bank of Nigeria (CBN) Statistical Bulletin and…