21 Trendy ekonomiky a managemenTu Trends economics and managemenT issn 1802-8527 (Print) / issn 2336-6508 (online) 2017 29(2): 21–33 doi: http://dx.doi.org/10.13164/trends.2017.29.21 Budget Defcit and Fiscal Administration in Selected Sub-Saharan African Countries Emenike Edwin Ekenechukwu Ezinando, Edirin Jeroh Abstract Purpose of the article: An examination of budget performance’ relationship with fscal administration in selected countries of sub-saharan Africa is the thrust of this study. Secondary data from 12 countries in Sub-Saharan Africa (SSA) for the period (2002–2016) was sought and analysed. Methodology/methods: Analytical tools deployed for statistical analysis include the Ordinary Least Square (OLS) regression method, correlation analysis, variance infation factor (VIF) tests for multicollinearity, and Breusch-Pagan/Cook Weisberg test for heteroskedasticity. 5% level of test of signifcance was employed to measure the altitude of statistical association between all variables. Scientifc aim: Eforts were made to empirically ascertain by means of available statistics the relationship between budget defcits and fscal administration in SSA. Findings: Indications from this study implied that countries SSA recorded trends of signifcant levels of revenue decline and fscal balances have deteriorated despite the various acclaimed adjustments in the expenditures profles by governments in the region. Also a signifcant relationship was found between budget defcit and fscal administration among countries in SSA. Conclusions: Since budget defcit has remained a recurring decimal in SSA, countries in the region have resorted to high reliance on borrowed funds to fnance the increasing amounts of budget defcits; the consequence being the exposure of countries in SSA to high cost of borrowing. Keywords: Budgeting, Fiscal Defcit, Taxation, Revenue Generation, Government Expenditure, Sub-Saharan Africa JEL Classifcation: H2, H24, H3, H5