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Value Added Tax And Economic Growth Of Nigeria

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This study investigated the impact of Value Added Tax on the economic growth of Nigeria using time series data from 1994 to 2017. The objectives of the study include; to empirically investigate the impact of value added tax on the economic growth of Nigeria. Relevant literature materials were reviewed to gain insight into the study and draw inferences. The statistical tools employed in the data analysis is simple regression analysis with the use of E-views version 9. The results from the models revealed a strong positive significant of Value Added tax on economic growth of Nigeria as proxy by GDP in Nigeria. The recommendation includes broadening the tax base and brings VAT administration closer to the people. Government was advised to utilize VAT proceeds to improve the standard of living of the populace by providing necessary infrastructure that will encourage people to contribute more to the economy.

Suggested Citation

  • Lateef Kolawole, Fijabi, 2019. "Value Added Tax And Economic Growth Of Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 18(3), pages 80-96, December.
    • Handle: RePEc:ris:jotaed:0032
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