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Impact of tax revenue on Nigerian economic growth

Authors: SIYANBOLA Trimisiu

Publication Type: Journal article

Journal: Uniben Journal Of Accounting

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Abstract

The aim of this study was to examine the impact of tax revenue on Nigerian economic growth. Ex post facto research design was utilized. Data were obtained from the statistical bulletin of the Central Bank of Nigeria and reports of Federal Inland Revenue Service (FIRS) for the period between 1999 and 2018. Both descriptive and inferential analyses were conducted using both Simple and Multiple Regression Analyses. The study showed that CIT has significant effect on GDP ; PPT has significant effect on GDP ; VAT also has significant effect on GDP . The overall results indicated that both Companies Income tax, Value added tax and Petroleum Profit tax all had positive significant effects on economic growth. It was therefore recommended that government should put in place policies to ensure the compliance of tax payers (companies and individuals) to tax laws and regulations for tax collection which in return would lead to improved economic growth.

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SIYANBOLA,T. . (2020). Impact of tax revenue on Nigerian economic growth, 4 (), 172-172.

SIYANBOLA,T. . "Impact of tax revenue on Nigerian economic growth" 4, no (), (2020): 172-172.

SIYANBOLA,T. and . (2020). Impact of tax revenue on Nigerian economic growth, 4 (), pp172-172.

SIYANBOLAT, . Impact of tax revenue on Nigerian economic growth. 2020, 4 ():172-172.

SIYANBOLA,Trimisiu , . "Impact of tax revenue on Nigerian economic growth", 4 . (2020) : 172-172.

S.Trimisiu , "Impact of tax revenue on Nigerian economic growth" vol.4, no., pp. 172-172, 2020.

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