Fiscal Tax Revenue and Sustainable Infrastructural Development in Nigeriaaligning With Un Sustainable Development Goals 17 and 9

Sustainable infrastructure provides environmental protection, enhances growth of an economy and welfare of the society, promotes recovery capacity, and generates employment and open avenues for development opportunities in all the sectors of the economy. Evidence from research indicated poor infrastructural development in Nigeria which hindered societal development, created inequalities among the citizens and entrenched poverty in the economy. Empirical evidence showed that Federal Government of Nigeria had implemented many policies, reforms and strategies to improve the state of infrastructure, however not much attention was given to fiscal tax revenue. This study evaluated the effect of fiscal tax revenue on sustainable infrastructural development in Nigeria. The study adopted ex-post facto research design. The study evaluated the effect of federal fiscal tax revenue on infrastructural development in Nigeria from 2011-2024 using time series. Data were obtained from Central Bank of Nigeria and Federal Inland Revenue Service. Validity and reliability of federal financial statements and data set were premised on statutory audit of the financial statements by the office of the Auditor General of the Federation. Data obtained from Central Bank of Nigeria carried ethical values.