Original Research Article | OPEN ACCESS
Issues in Redistributive Expenditure Management and Income Inequality in Nigeria

Chinwuba Ambrose Okafor1 , Ofuan James Ilaboya1 , Timothy OnechojonUsman2 ,

1Department of Accounting, University of Benin, Benin City, Nigeria.

For correspondence:-  Chinwuba Okafor   Email: chinwuba.okafor@uniben.edu

Received: October 15, 2020        Accepted: December 20, 2020        Published: December 31, 2020

Citation: Okafor CA, Ilaboya OJ, OnechojonUsman T, Issues in Redistributive Expenditure Management and Income Inequality in Nigeria. Account Tax Rev 2020; 4(4):1-16 doi:

© 2020 The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..


The debate on the level of social inclusion and income inequality is becoming severeglobally. That social and political crises are on the rise is unarguable and whether this is a product of widening income inequality is a subject of investigation. Therefore, this review is aimed at highlighting the issues in redistributive expenditure management and its role in mitigating income inequality.A review of literature and documents is adopted in exploring how the application of the principles of public expenditure management (PEM) - fiscal discipline, allocative efficiency, and operational efficiency - can be used to assess the commitment of the governments to redistributive spending geared towards empowering the poor and consequently bridge the income inequality gap. Income inequality seems to lack the desired attention in developing countries like Nigeria. Efforts towards making fund available to redistributive expenditures to empower the poor aimedat reducing income inequality appear to be discouraging. Therefore, to improve the situation, fiscal risk, allocative inefficiency, and institutional weakness in the provision of public goods and services in general and social (education and health) goods and services in particular need to be controlled. There seems to be a lack-lustre commitment on the governments in developing countries in providing a sustainable allocation to social goods and services. Additionally, the resources available for education and healthcare financing appear to be adversely affected by corruption. Nevertheless, empirical research is required to know the strength of these relationships in Nigeria.

Keywords: Redistributive expenditure, income inequality, inclusive development

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