ABSTRACT
The study- examined the analysis of the contribution of value added tax on economic growth of Nigeria from 1994 to 2016. The specific objectives were to ascertain the impact of value added tax on gross domestic product of Nigeria, to determine the impact of value added tax on Federal government total revenue of Nigeria and to ascertain the impact of value added tax on other indirect taxes in Nigeria. Secondary data were used form the study and the data were sourced from central bank of Nigeria Statistic bulletin. The sourced data were analyzed with simple regression. The findings of this study revealed that value added tax has positive and significant impact on gross domestic product of Nigeria, value ·added tax has positive and significant impact on federal government total revenue of Nigeria and value added tax has positive and significant impact on other indirect taxes in Nigeria. It was recommended that Nigeria government should put in place measures to effectively utilize generated value added tax VAT revenue for infrastructural and economic development.
IGBANI, C (2021). Analysis Of The Contribution Of Value Added Tax On Economic Growth Of Nigeria From 1994 To 2016. Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/analysis-of-the-contribution-of-value-added-tax-on-economic-growth-of-nigeria-from-1994-to-2016-7-2
CHIOMA, IGBANI. "Analysis Of The Contribution Of Value Added Tax On Economic Growth Of Nigeria From 1994 To 2016" Mouau.afribary.org. Mouau.afribary.org, 30 Apr. 2021, https://repository.mouau.edu.ng/work/view/analysis-of-the-contribution-of-value-added-tax-on-economic-growth-of-nigeria-from-1994-to-2016-7-2. Accessed 31 Oct. 2024.
CHIOMA, IGBANI. "Analysis Of The Contribution Of Value Added Tax On Economic Growth Of Nigeria From 1994 To 2016". Mouau.afribary.org, Mouau.afribary.org, 30 Apr. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/analysis-of-the-contribution-of-value-added-tax-on-economic-growth-of-nigeria-from-1994-to-2016-7-2 >.
CHIOMA, IGBANI. "Analysis Of The Contribution Of Value Added Tax On Economic Growth Of Nigeria From 1994 To 2016" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/analysis-of-the-contribution-of-value-added-tax-on-economic-growth-of-nigeria-from-1994-to-2016-7-2