https://gphjournal.org/index.php/ams <p style="font-family: 'Segoe UI', sans-serif; font-size: 16px; color: #333;"><strong>GPH-International Journal of Applied Management Science (e-ISSN <a href="https://portal.issn.org/resource/ISSN/3050-9688" target="_blank" rel="noopener">3050-9688</a>)</strong> is a peer-reviewed, open-access international journal published on a <strong>quarterly basis (four issues per year)</strong>. The journal is dedicated to advancing research in management science with a strong emphasis on practical and applied perspectives. It publishes original research articles, comprehensive reviews, and case studies in areas such as strategic management, operations management, human resource management, information systems, organizational studies, and innovation. By providing a global platform for scholars, practitioners, and policymakers, the journal fosters interdisciplinary dialogue and supports the development of effective and sustainable management practices in today’s dynamic business environment.</p> Global Publication House en-US GPH-International Journal of Applied Management Science 3050-9688 <p>Author(s) and co-author(s)&nbsp;jointly&nbsp;and severally represent and warrant that the Article is original with the author(s) and does not infringe any&nbsp;copyright or violate any other right of any third parties, and that the Article has not been published&nbsp;elsewhere.&nbsp;Author(s) agree to the terms that the <strong>GPH Journal</strong> will have the full right to remove the published article on any misconduct found in the published article.</p> https://gphjournal.org/index.php/ams/article/view/2421 <p>The aim of this paper was to examine the effect of fiscal policy on economic development in Nigeria from 2000 to 2023. The fiscal policy variables that were taken into consideration were government expenditure, public debt, and taxation, while economic development was measured using the composite index of the human capital index. The study employed the fully modified ordinary least squares (FMOLS) technique of estimation since the unit root test reported that the time series variables were stationary at higher order of integration. From the result, it was observed that government expenditure exerted positive and significant effect on economic development in Nigeria. On the contrary, public debt and taxation generated negative and significant effects on economic growth. Other key variables that were noted to be of significant influence on economic development were official development assistance and trade openness (with a positive effect) along with inflation with negative effects.&nbsp; The paper therefore recommended an option of increasing government spending on productive sectors, reducing public debt, and implementing tax reforms.</p> Ubong Udonwa Pius Akpan Enosakhale Ailenomhen ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-nd/4.0 2026-05-17 2026-05-17 6 2 01 19 10.5281/zenodo.20255212