ABSTRACT
This
study examined the Impact ofCapital Gain tax on Nigeria Economy. Secondary data
was used and it was sourced from FIRS Statistical Bulletin and CBN Statistical
Bulletin. The data coveredfrom 2006 - 2015. The econometric tool used was
simple regression analysis. From the results, it wasfound that capital gain tax
has no significant impact on gross domestic product of Nigeria and capital gain
tax has a significant impact on total revenue generation in Nigeria. Based on
the findings, It was recommended that the economy ofNigeria should be restructured
for taxation to play a major source ofnon-oil revenue, tax reforms should be
made less complex and the level ofcorruption in the management oftax revenue
should be minimized to achieve the goals ofa good tax system
ONYEBUCHI, O (2024). Assessment Of The Impact Of Capital Gain Tax On Nigeria Economy (2006 - 2017):- Onyebuchi Faith O. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/assessment-of-the-impact-of-capital-gain-tax-on-nigeria-economy-2006-2017-onyebuchi-faith-o-7-2
OZIOMA, ONYEBUCHI. "Assessment Of The Impact Of Capital Gain Tax On Nigeria Economy (2006 - 2017):- Onyebuchi Faith O" Mouau.afribary.org. Mouau.afribary.org, 09 Aug. 2024, https://repository.mouau.edu.ng/work/view/assessment-of-the-impact-of-capital-gain-tax-on-nigeria-economy-2006-2017-onyebuchi-faith-o-7-2. Accessed 30 Oct. 2024.
OZIOMA, ONYEBUCHI. "Assessment Of The Impact Of Capital Gain Tax On Nigeria Economy (2006 - 2017):- Onyebuchi Faith O". Mouau.afribary.org, Mouau.afribary.org, 09 Aug. 2024. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/assessment-of-the-impact-of-capital-gain-tax-on-nigeria-economy-2006-2017-onyebuchi-faith-o-7-2 >.
OZIOMA, ONYEBUCHI. "Assessment Of The Impact Of Capital Gain Tax On Nigeria Economy (2006 - 2017):- Onyebuchi Faith O" Mouau.afribary.org (2024). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/assessment-of-the-impact-of-capital-gain-tax-on-nigeria-economy-2006-2017-onyebuchi-faith-o-7-2