{"id":"https://openalex.org/W7225326017","doi":"https://doi.org/10.64388/ire1724815","title":"Government Revenue and Expenditure in Nigeria: A Bayesian Analysis of Oil and Non-Oil Revenue and Recurrent and Capital Expenditure","display_name":"Government Revenue and Expenditure in Nigeria: A Bayesian Analysis of Oil and Non-Oil Revenue and Recurrent and Capital Expenditure","publication_year":2026,"publication_date":"2026-11-05","ids":{"openalex":"https://openalex.org/W7225326017","doi":"https://doi.org/10.64388/ire1724815"},"language":"en","primary_location":{"id":"doi:10.64388/ire1724815","doi":"https://doi.org/10.64388/ire1724815","is_oa":true,"landing_page_url":"https://doi.org/10.64388/ire1724815","pdf_url":"https://www.irejournals.com/formatedpaper/1724815.pdf","source":{"id":"https://openalex.org/S5407000720","display_name":"Iconic Research and Engineering Journals","issn_l":"2456-8880","issn":["2456-8880"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Iconic Research and Engineering Journals","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.irejournals.com/formatedpaper/1724815.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111404852","display_name":"J. Daniel","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I169864488","display_name":"Abubakar Tafawa Balewa University","ror":"https://ror.org/019vfke14","country_code":"NG","type":"education","lineage":["https://openalex.org/I169864488"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"John Abisi Daniel","raw_affiliation_strings":["Abubakar Tafawa Balewa University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Abubakar Tafawa Balewa University","institution_ids":["https://openalex.org/I169864488"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5159593376","display_name":"M. U. Bawa","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"M. U. Bawa","raw_affiliation_strings":["University , Bauchi , Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University , Bauchi , Nigeria","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5160827258","display_name":"A. Ahmed","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"A. Ahmed","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"10","issue":"5","first_page":"1088","last_page":"1121"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.5497999787330627,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.5497999787330627,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.26489999890327454,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.07660000026226044,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/government-revenue","display_name":"government revenue","score":0.953000009059906},{"id":"https://openalex.org/keywords/public-expenditure","display_name":"government spending","score":0.9599999785423279},{"id":"https://openalex.org/keywords/oil-revenue","display_name":"oil revenue","score":0.9700000286102295},{"id":"https://openalex.org/keywords/non-oil-revenue","display_name":"non-oil revenue","score":1.0},{"id":"https://openalex.org/keywords/recurrent-expenditure","display_name":"recurrent expenditure","score":0.9950000047683716},{"id":"https://openalex.org/keywords/capital-expenditure","display_name":"capital expenditure","score":1.0},{"id":"https://openalex.org/keywords/fiscal-sustainability","display_name":"fiscal sustainability","score":0.7450000047683716},{"id":"https://openalex.org/keywords/domestic-revenue-mobilization","display_name":"domestic revenue mobilization","score":0.878000020980835},{"id":"https://openalex.org/keywords/expenditure-management","display_name":"expenditure management","score":0.9190000295639038},{"id":"https://openalex.org/keywords/nigeria","display_name":"Nigeria","score":0.6320000290870667}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.7835999727249146},{"id":"https://openalex.org/C193991484","wikidata":"https://www.wikidata.org/wiki/Q2509483","display_name":"Government revenue","level":3,"score":0.6248999834060669},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5903000235557556},{"id":"https://openalex.org/C145162277","wikidata":"https://www.wikidata.org/wiki/Q1751675","display_name":"Cointegration","level":2,"score":0.4413999915122986},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.40549999475479126},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4032000005245209},{"id":"https://openalex.org/C107673813","wikidata":"https://www.wikidata.org/wiki/Q812534","display_name":"Bayesian probability","level":2,"score":0.39250001311302185},{"id":"https://openalex.org/C172497479","wikidata":"https://www.wikidata.org/wiki/Q302208","display_name":"Capital expenditure","level":2,"score":0.3619000017642975},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.35929998755455017},{"id":"https://openalex.org/C91887955","wikidata":"https://www.wikidata.org/wiki/Q5362092","display_name":"Revenue model","level":3,"score":0.3479999899864197},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.33219999074935913},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3231000006198883},{"id":"https://openalex.org/C2781386248","wikidata":"https://www.wikidata.org/wiki/Q11898700","display_name":"Revenue management","level":3,"score":0.31369999051094055},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.30820000171661377},{"id":"https://openalex.org/C177235770","wikidata":"https://www.wikidata.org/wiki/Q2146785","display_name":"Revenue recognition","level":4,"score":0.305400013923645},{"id":"https://openalex.org/C524878704","wikidata":"https://www.wikidata.org/wiki/Q187021","display_name":"Fiscal policy","level":2,"score":0.30379998683929443},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2948000133037567},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.28949999809265137},{"id":"https://openalex.org/C30600047","wikidata":"https://www.wikidata.org/wiki/Q7828141","display_name":"Total revenue","level":3,"score":0.2759999930858612},{"id":"https://openalex.org/C160234255","wikidata":"https://www.wikidata.org/wiki/Q812535","display_name":"Bayesian inference","level":3,"score":0.2660999894142151},{"id":"https://openalex.org/C2780602052","wikidata":"https://www.wikidata.org/wiki/Q289845","display_name":"Monetization","level":2,"score":0.2646999955177307},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.2574000060558319},{"id":"https://openalex.org/C158514216","wikidata":"https://www.wikidata.org/wiki/Q7318017","display_name":"Revenue center","level":3,"score":0.2554999887943268}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.64388/ire1724815","doi":"https://doi.org/10.64388/ire1724815","is_oa":true,"landing_page_url":"https://doi.org/10.64388/ire1724815","pdf_url":"https://www.irejournals.com/formatedpaper/1724815.pdf","source":{"id":"https://openalex.org/S5407000720","display_name":"Iconic Research and Engineering Journals","issn_l":"2456-8880","issn":["2456-8880"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Iconic Research and Engineering Journals","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.64388/ire1724815","doi":"https://doi.org/10.64388/ire1724815","is_oa":true,"landing_page_url":"https://doi.org/10.64388/ire1724815","pdf_url":"https://www.irejournals.com/formatedpaper/1724815.pdf","source":{"id":"https://openalex.org/S5407000720","display_name":"Iconic Research and Engineering Journals","issn_l":"2456-8880","issn":["2456-8880"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Iconic Research and Engineering Journals","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225326017.pdf","grobid_xml":"https://content.openalex.org/works/W7225326017.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W1587141723","https://openalex.org/W1588163064","https://openalex.org/W1603903339","https://openalex.org/W1975994995","https://openalex.org/W2095364399","https://openalex.org/W2097580026","https://openalex.org/W2176683074","https://openalex.org/W2203714058","https://openalex.org/W2920804790","https://openalex.org/W3124662040","https://openalex.org/W3214770378","https://openalex.org/W4388001463"],"related_works":["https://openalex.org/W2977052928","https://openalex.org/W3214770378","https://openalex.org/W2151572672","https://openalex.org/W6912221412","https://openalex.org/W7203667740","https://openalex.org/W2158829947","https://openalex.org/W3193890372","https://openalex.org/W4401516660","https://openalex.org/W3117581418","https://openalex.org/W2912954319"],"abstract_inverted_index":{"This":[0],"study":[1,161],"examined":[2],"the":[3,15,47,108,133,163],"relationship":[4],"between":[5,88],"government":[6,9],"revenue":[7,21,89,101,112,123,131,146,155,168],"and":[8,19,24,40,54,64,79,90,121,126,150,170],"expenditure":[10,95,149,172],"in":[11,147,157,177],"Nigeria,":[12],"focusing":[13],"on":[14,22],"effects":[16],"of":[17,50,165],"oil":[18,111,120],"non-oil":[20,100,122,130,145],"recurrent":[23,98,148],"capital":[25,117,158],"expenditure.":[26,159],"It":[27],"extended":[28],"Akanbi":[29],"(2021)":[30],"by":[31],"applying":[32],"a":[33,103],"Bayesian":[34,67,80,137],"framework":[35],"that":[36],"accounts":[37],"for":[38,110,144,153,174],"parameter":[39],"model":[41],"uncertainty.":[42],"Secondary":[43],"fiscal":[44,175],"data":[45],"from":[46],"Central":[48],"Bank":[49],"Nigeria":[51],"Statistical":[52],"Bulletin":[53],"other":[55],"official":[56],"sources":[57,156],"were":[58],"analyzed":[59],"using":[60],"descriptive":[61],"statistics,":[62],"stationarity":[63],"cointegration":[65],"diagnostics,":[66,73],"linear":[68],"regression,":[69],"posterior":[70,74,135],"inference,":[71],"MCMC":[72],"predictive":[75],"checks,":[76],"Leave-One-Out":[77],"cross-validation":[78],"Model":[81,138],"Averaging.":[82],"The":[83,160],"results":[84],"indicate":[85],"positive":[86,105,125],"associations":[87],"expenditure,":[91,99,118],"with":[92,129],"differences":[93],"across":[94],"components.":[96],"For":[97,116],"showed":[102,124],"strong":[104,151],"relationship,":[106],"while":[107],"evidence":[109],"was":[113],"less":[114],"certain.":[115],"both":[119,154],"credible":[127],"relationships,":[128],"having":[132],"larger":[134],"mean.":[136],"Averaging":[139],"further":[140],"indicated":[141],"stronger":[142],"support":[143,152],"highlights":[162],"importance":[164],"sustainable":[166],"domestic":[167],"mobilization":[169],"improved":[171],"management":[173],"sustainability":[176],"Nigeria.":[178]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-11-06T00:00:00"}
