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