The Implication Of Value Added Tax On Nigerian Economy (2004 - 2013)
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ABSTRACT
This paper analyzed empirically the Implication of Value Added Tax (VAT) on economic growth in Nigeria from 2004-2013. Data was collected from books, journal, gazettes, unpublished projects, National Bureau of Statistics (NBS) BuUetin, Statistical Bulletin, Annual Reports, and Accounts (Various Issues) of Central Bank of Nigeria (CBN), Federal Inland Revenue Service (FIRS), and other relevant government agencies. Ordinary Least Square techniques was used to estimate the model, which reveals a strong positive significant implication of VAT on economic growth in Nigeria. Therefore, this study recommends that the VAT should not be high on the infant industries, so as to enable them grow.
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APA
GOODNESS, N. T. (2021). The Implication Of Value Added Tax On Nigerian Economy (2004 - 2013). Michael Okpara University of Agriculture. Retrieved June 10, 2026, from http://repository.mouau.edu.ng/works/the-implication-of-value-added-tax-on-nigerian-economy-2004-2013-7-2
MLA
GOODNESS, NWANKWO TOCHUKWU. "The Implication Of Value Added Tax On Nigerian Economy (2004 - 2013)." Michael Okpara University of Agriculture, 28 Oct. 2021, http://repository.mouau.edu.ng/works/the-implication-of-value-added-tax-on-nigerian-economy-2004-2013-7-2. Accessed June 10, 2026.
Chicago
GOODNESS, NWANKWO TOCHUKWU. "The Implication Of Value Added Tax On Nigerian Economy (2004 - 2013)." Michael Okpara University of Agriculture (2021). Accessed June 10, 2026. http://repository.mouau.edu.ng/works/the-implication-of-value-added-tax-on-nigerian-economy-2004-2013-7-2