A FRACTIONAL-ORDER GREY MODEL WITH FISCAL DRAG FOR TAX REVENUE FORECASTING IN THE NIGERIAN PUBLIC SECTOR
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Resumo
This article explores the potential of the Fractional Grey Model (FFGM) to forecast the fiscal impact of skill enhancement programs for Nigeria’s civil servants in CONPSS levels 07, 08, and 10. By upskilling these workers, who represent the largest population in the civil service, the government can increase promotions, salaries, and consequently, tax revenue. The article narrates how investing in human capital can create a positive fiscal feedback loop, benefiting both workers and the state.
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