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.