Impact Of Taxation And Economic Growth In Nigeria 1996-2011:- Ariwodor Chibunna I
ABSTRACT
The theoretical literature
postulates a strong link between taxation and economic growth. This study was
undertaken to validate this hypothesized link between taxation and economic
growth for the period 1996-2011. The empirical investigation was carried out
using regression analyses and correlation analyses. The regression analysis
showed that of the different tax components entered into the model as independent
variables, company Income Tax and Value added tax had positive and
statistically significant relationship with GDP, while petroleum profit tax,
Education Tax, Personal Income Tax and custom and Excise Duty had relationship
with GDP. It was recommended that the Nigerian Government should reform the tax
collection management system, take a critical look at petroleum profit tax
being declared by the oil companies enlighten citizen in the informal sector on
the need to pay personal taxes and ensure efficient collection of education
tax.
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ARIWODOR, I (2025). Impact Of Taxation And Economic Growth In Nigeria 1996-2011:- Ariwodor Chibunna I. Mouau.afribary.org: Retrieved Apr 25, 2025, from https://repository.mouau.edu.ng/work/view/impact-of-taxation-and-economic-growth-in-nigeria-1996-2011-ariwodor-chibunna-i-7-2
IFEANYICHUKWU, ARIWODOR. "Impact Of Taxation And Economic Growth In Nigeria 1996-2011:- Ariwodor Chibunna I" Mouau.afribary.org. Mouau.afribary.org, 22 Apr. 2025, https://repository.mouau.edu.ng/work/view/impact-of-taxation-and-economic-growth-in-nigeria-1996-2011-ariwodor-chibunna-i-7-2. Accessed 25 Apr. 2025.
IFEANYICHUKWU, ARIWODOR. "Impact Of Taxation And Economic Growth In Nigeria 1996-2011:- Ariwodor Chibunna I". Mouau.afribary.org, Mouau.afribary.org, 22 Apr. 2025. Web. 25 Apr. 2025. < https://repository.mouau.edu.ng/work/view/impact-of-taxation-and-economic-growth-in-nigeria-1996-2011-ariwodor-chibunna-i-7-2 >.
IFEANYICHUKWU, ARIWODOR. "Impact Of Taxation And Economic Growth In Nigeria 1996-2011:- Ariwodor Chibunna I" Mouau.afribary.org (2025). Accessed 25 Apr. 2025. https://repository.mouau.edu.ng/work/view/impact-of-taxation-and-economic-growth-in-nigeria-1996-2011-ariwodor-chibunna-i-7-2