INDIRECT TAX REVENUE AND HUMAN CAPITAL DEVELOPMENT IN NIGERIA: EMPIRICAL ANALYSIS FROM 2003-2022

The primary goal of this research was to examine how indirect tax income affects Nigeria's human development index. In particular, the purpose of this research was to analyse how stamp taxes, customs and excise charges, and other forms of indirect tax collection affect the human development index. Sources such as the Federal Inland Revenue Service (FIRS) Bulletin and the Central Bank of Nigeria (CBN) Statistical Bulletin provided the necessary data for these variables across a 20-year span, from 2003 to 2022. from this is a research on the human development index, the population size is the whole Nigerian economy from the beginning of the present democratic regime, which is twenty years; the study's sample size is twenty years, from 2003 to 2022. For inferential statistics, this study used SPSS version 25 and an ex-post facto research methodology to calculate coefficients, t-statistics, f-statistics, and related p-values using the multiple regression approach. The results of this study showed that indirect tax income significantly affects Nigeria's HIV/AIDS index. This study suggests that the Nigerian government should do what other governments do and make public, in a straightforward manner, the names of the entities and persons responsible for paying stamp duties, as is the case with other types of taxes.