McNabb, K. (2017) Updated Government Revenue Dataset Provides New Insights into Developing Country Tax Collection Trends.
 Budget Office of the Federation (2017) Budget Implementation Report.
 Ojong, C.M., Ogar, A. and Arikpo, O.F. (2016) The Impact of Tax Revenue on Economic Growth: Evidence from Nigeria. IOSR Journal of Economic and Finance, 7, 32-38.
 Abata, M.A. (2014) The Impact of Tax Revenue on Nigerian Economy (Case of Federal Board of Inland Revenue). Journal of Policy and Development Studies, 9, 109-121.
 Ayeni, A.P., Ibrahim, J. and Adeyemi, A.O. (2017) Tax Revenue and Nigerian Economic Growth. European Journal of Accounting, Auditing and Finance Research, 5, 75-85.
 Igbara, N., Tordee, B., Nwadike, G. and Abuba, S. (2016) Budget and Budgeting in the Third Tier of Government: Problems and Prospects. Equatorial Journal of Finance and Management Sciences, 1, 1-9.
 Obara, C. (2013) Budget Preparation and Implementation in the Nigerian Public Sector. Research Journal of Finance and Accounting, 4, 50-54.
 Oke, M.O. (2013) Budget Implementation and Economic Growth in Nigeria. Developing Country Studies, 3, 1-7.
 Aguolu, O. (2004) Taxation and Tax Management in Nigeria. 3rd Edition, Meridan Associates, Enugu.
 Appah, E. (2004) Principles and Practice of Nigerian Taxation. Ezevin Mint. Printers, Port-Harcourt.
 Ojo, O. (2009) Impact of Microfinance on Entrepreneurial Development: The Case of Nigeria. The International Conference on Economics and Administration, Bucharest, 14-15 November 2009, 536-545.
 Adesopo, A. (2011) Re-Examining the Failing Inter-Governmental Fiscal Relations and Sustenance of Nigerian Federation: An Empirical Study. Asian Social Science, 7, 107-121.
 Oniore, J.O. (2014) Budget Implementation and Economic Development in Delta State-Nigeria, 1991-2010. International Journal of Academic Research in Business and Social Sciences, 4, 333-344. https://doi.org/10.6007/IJARBSS/v4-i3/712
 Ugoh, S.C. and Ukpere, W.I. (2009) Problems and Prospects of Budgeting and Budget Implementation in Local Government System in Nigeria. African Journal of Business Management, 3, 836-846.
 Adekunle, S.B. (2014) Assessment of Factors Responsible for Budget Failure in Nigeria. Journal of Economic and Finance, 1, 1-15.
 Ianna, J.G. (2016) Budget Implementation and Governance in Nigeria. 1-8.
 Onyiah, I.A., Ezeamama, N.C., Ugwu, J.N. and Mgbodile, C.C. (2016) Nigerian Budget Implementation and Control Reforms: Tool for Macroeconomic Growth. British Journal of Economics, Management & Trade, 11, 1-13.
 Zinaz, A. and Samina, K. (2009) Government Expenditure and Tax Revenue, Causality and Co-Integration: The Experience of Pakistan (1972-2007). The Pakistan Development Review, 48, 951-959. https://doi.org/10.30541/v48i4IIpp.951-959