摘要：The paper employs ordinary least squares technique to investigate the impact of tax revenue on public service delivery in Nigeria from 1981 to 2017. The specific objective is to determine the extent to which tax revenue influences service delivery indicators such as education and health care services in the country. The findings reveal that tax revenue impacts positively and significantly on education and health care services. The study therefore recommends among others that the government should exploit all tax revenue sources and use same to maintain the health sector in the country and provide adequate education including skill acquisition and entrepreneurship development programmes for the citizens.
关键词：tax revenue; public service delivery; education; healthcare services
