Author(s) :

ADETUNJI Victor Damilola.

Volume/Issue :

Abstract :

This study examines how internally generated revenue influences healthcare service delivery in Ekiti State, Nigeria. The focus on IGR reflects the growing need for sub-national governments to strengthen domestic revenue sources amid declining reliance on federal allocations (Olaniyi, 2023; Adejare et al., 2024). A descriptive cross-sectional research design was adopted, with data collected from 77 public officials drawn from health and revenue-related agencies, selected to reflect key actors involved in revenue mobilization and healthcare provision. The study employed descriptive statistics and Ordinary Least Squares regression to evaluate the extent to which IGR contributes to healthcare outcomes. Findings indicate that although IGR has increased in recent years, its impact on healthcare service delivery remains weak and statistically insignificant. This suggests that revenue growth alone does not automatically translate into improved healthcare services, largely due to inefficiencies in resource allocation, weak accountability, and administrative constraints (Godwin & Lilly-Inia, 2025). Furthermore, challenges such as tax evasion, low compliance, and limited transparency continue to undermine effective utilization of revenue. The study concludes that strengthening governance mechanisms is essential to enhance the effectiveness of IGR in improving healthcare delivery. It recommends improved transparency, targeted healthcare investment, and enhanced tax administration to reinforce the fiscal link between revenue generation and service outcomes in Ekiti State. Keywords: Tax Revenue, Public Service Delivery, Ekiti State, Tax Compliance, Governance Efficiency

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