Value Added Tax And Economic Growth In Nigeria:- Ndibe John I
ABSTRACT
This
research examined the impact of value added tax (VAT) on economic growth of
Nigeria from 1981-2018. Data used in this study was mainly from secondary
source principally the Central Bank of Nigeria and the bureau of Statistics.
The data was subjected to unit root and co integration test and was estimated
using ordinary lease square (OLS). The Co integration result shows that there
is a long run relationship between Value added tax (VAT) and economic growth.
Value added tax (VAT) had a positive but insignificant impact on Nigeria’s
economic. Therefore the study recommended that Government should embrace the
culture of good governance so to secure the loyalty ofthe citizens to good tax
culture.
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NDIBE, I (2025). Value Added Tax And Economic Growth In Nigeria:- Ndibe John I. Mouau.afribary.org: Retrieved Jul 31, 2025, from https://repository.mouau.edu.ng/work/view/value-added-tax-and-economic-growth-in-nigeria-ndibe-john-i-7-2
IFEANYI, NDIBE. "Value Added Tax And Economic Growth In Nigeria:- Ndibe John I" Mouau.afribary.org. Mouau.afribary.org, 29 Jul. 2025, https://repository.mouau.edu.ng/work/view/value-added-tax-and-economic-growth-in-nigeria-ndibe-john-i-7-2. Accessed 31 Jul. 2025.
IFEANYI, NDIBE. "Value Added Tax And Economic Growth In Nigeria:- Ndibe John I". Mouau.afribary.org, Mouau.afribary.org, 29 Jul. 2025. Web. 31 Jul. 2025. < https://repository.mouau.edu.ng/work/view/value-added-tax-and-economic-growth-in-nigeria-ndibe-john-i-7-2 >.
IFEANYI, NDIBE. "Value Added Tax And Economic Growth In Nigeria:- Ndibe John I" Mouau.afribary.org (2025). Accessed 31 Jul. 2025. https://repository.mouau.edu.ng/work/view/value-added-tax-and-economic-growth-in-nigeria-ndibe-john-i-7-2