Effect of Custom and Excise Duties on Infant Mortality in Nigeria

Oranefo, Patricia C.

Title:
Effect of Custom and Excise Duties on Infant Mortality in Nigeria

Authors:
Oranefo, Patricia C.

Cite This Article :

Oranefo, Patricia C. "Effect of Custom and Excise Duties on Infant Mortality in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-6, October 2022, pp.717-724, URL: https://www.ijtsrd.com/papers/ijtsrd51941.pdf

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Abstract :
This study examined the effect of custom and excise duties on infant mortality rate in Nigeria from 2004-2021. The study adopted Ex-post Facto research design. Data were extracted from CBN statistical Bulletin. Descriptive statistics was used to analyze the data and the hypothesis was tested with regression analysis via E-View 9.0 statistical software. The study indicates that custom and excise duties have a negative but significant effect on infant mortality rate in Nigeria. As a result, the report advised that institutional reforms be implemented at the Department of Customs in order to plug manifest leakages. Tax officials' tax collection mechanisms must be free of corruption and embezzlement. If this is not done, the revenue collected may fall short of the target.

Keywords :
Taxation, Custom and excise duties and Infant mortality rate

Publication Details:

Unique Identification Number : IJTSRD51941

Published In : Volume-6 | Issue-6, October 2022

Page Number(s) : 717-724

Publisher Name : IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470

Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

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