ABSTRACT

This work focused on examining the impact of value added tax on economic growth  Nigeria. Chapter one, talked about the background of study, statement of the problem, objective of the study, significance and scope of the study. Chapter two, discussed the meaning and concepts of the study. Some theories propounded by different authors and scholars were stated and similar project work on this study were also reviewed. The research service design adopted was the ex-post facto research design and data were collected from CBN statistical bulletin and Federal Inland Revenue from the period of (1994-2017) and were analyzed using simple regression method. The data analyzed were presented in a tabular form and the hypothesis were also tested and therefore, concludes that there is a significant relationship between VAT and GDP of Nigeria and also VAT has a significant impact of the GDP of Nigeria. The study hereby recommends that the government should encourage manufacturing companies to produce more vatable goods in order to increase VAT contribution to total tax revenue and economic growth of Nigeria.