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Impact Of Value Added Tax On Inclusive Growth In Nigeria

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Abstract

This study examines the impact of Value Added Tax (VAT) on inclusive growth in Nigeria using time series data for the period between 1994 and 2018. Inclusive growth was measured using a composite index constructed with the help of principal component analysis (PCA). The findings from the estimated Autoregressive Distributed Lag (ARDL), and long run regression models show that the impact of VAT on inclusive growth in the short run is opposite its long run impact.

Suggested Citation

  • Yaru, M. A. & Omoniyi , T. D. & Omoniyi, B. B., 2022. "Impact Of Value Added Tax On Inclusive Growth In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 21(2), pages 26-44, September.
    • Handle: RePEc:ris:jotaed:0066
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    Keywords

    Autoregressive distributed lag; Inclusive growth; Value added tax;
    All these keywords.

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • O40 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General

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