ABSTRACT The role of foreign aid in enhancing economic growth in aid-recipient countries remains much debated. This paper takes an empirical perspective and focusing on non-resource tax revenues in Nigeria, examines whether foreign aid does enhance public domestic resource mobilisation (DRM), with a specific focus on tax revenue mobilisation. Using grants and loans, for the 1981–2015 period, the results indicate that foreign aid in the form of grants can be an effective tool for enhancing tax revenue mobilisation in the long-run. The results suggest that by including measures to ensure adherence to prescripts of greater accountability, foreign aid in the form of grants helps enhance tax revenue compared to loans whose repayments has the potential for policies that may have a negative impact on tax revenues.

中文翻译：

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外援能否促进尼日利亚国内资源的调动？

摘要 外援在促进受援国经济增长方面的作用仍然存在很多争论。本文采用实证视角，重点关注尼日利亚的非资源税收，研究外援是否确实促进了公共国内资源动员 (DRM)，特别关注税收动员。使用赠款和贷款，在 1981 年至 2015 年期间，结果表明赠款形式的外援可以成为提高税收动员的长期有效工具。结果表明，通过采取措施确保遵守更大问责制的规定，与贷款相比，赠款形式的外援有助于增加税收，而贷款的还款有可能对税收产生负面影响的政策。