ABSTRACT
main
thrust of this study is to investigate the effect of indirect tax on economic
growth ofNigeria. Therefore, this study attempts to reconcile the differentpositions
and also the knowledge gap. The study examines the effect of stamp duties, the
effect of custom duties and the relationship between value added tax on Gross
Domestic Product (GDP) ofNigeria. The study primarily employs Divergence of Views,
Theory offirm, Expediency and Ability to pay Theories. Expost factor research
design was adopted, It made use of Secondary data that were gotten from CBN
Statistical bulletins, Federal office ofstatistics publications and
administrative websites. The Parametric statistical tools, multiple regression
analysis method was employed and data collect was analyzed using SPSS version
20 .The area ofstudy is Nigeria the largest entity in West Africa for period
2009-2018. The findings , that value added tax appears to be the most useful
and major contributor to indirect taxes ofthe nation as it consistently yielded
a significant influence on both tax revenues and gross domestic product of the
country. The study recommends that, there should be intensive sensitization
ofthe masses on the benefits of being tax compliant and also the dangers of
being otherwise and renewed interest and efforts towards harnessing revenue
from excise duties in a manner that willput it at par with current issues in
the economy
ISAIAH, U (2024). Effect Of Indirect Tax On Economic Growth Of Nigeria (2009-2018):- Isaiah Precious U. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-indirect-tax-on-economic-growth-of-nigeria-2009-2018-isaiah-precious-u-7-2
UZUNMA, ISAIAH. "Effect Of Indirect Tax On Economic Growth Of Nigeria (2009-2018):- Isaiah Precious U" Mouau.afribary.org. Mouau.afribary.org, 09 Aug. 2024, https://repository.mouau.edu.ng/work/view/effect-of-indirect-tax-on-economic-growth-of-nigeria-2009-2018-isaiah-precious-u-7-2. Accessed 30 Oct. 2024.
UZUNMA, ISAIAH. "Effect Of Indirect Tax On Economic Growth Of Nigeria (2009-2018):- Isaiah Precious U". Mouau.afribary.org, Mouau.afribary.org, 09 Aug. 2024. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-indirect-tax-on-economic-growth-of-nigeria-2009-2018-isaiah-precious-u-7-2 >.
UZUNMA, ISAIAH. "Effect Of Indirect Tax On Economic Growth Of Nigeria (2009-2018):- Isaiah Precious U" Mouau.afribary.org (2024). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-indirect-tax-on-economic-growth-of-nigeria-2009-2018-isaiah-precious-u-7-2