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Tax Revenue And Growth Of The Nigerian Economy

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Font: Times New Roman, Size 12

No. of Chapter: 5

Page: 36

Reference style: APA (latest edition)

Word count: 9,090

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Description

Abstract

This study evaluated the impact of tax revenue on the growth of the Nigerian economy. The study basically covered a period of 10years. The tax revenue indicators used in the study include: value added tax (VAT) revenue, petroleum profit tax revenue and total federal government tax receipt. Proxy variables were obtained from secondary sources such as the Central Bank of Nigeria (CBN) Statistical Bulletin. The Ordinary Least Squares (OLS) technique was used to examine the functional relationship between variables. In light of the findings from the analysis, it was revealed that value added tax (VAT) revenue, petroleum profit tax revenue and total federal government tax receipt has significant positive impact on real gross domestic product (RGDP). Results further revealed that the tax revenue indicators (value added tax revenue, petroleum profit tax revenue and total federal government tax receipt) jointly contribute significantly to changes in real gross domestic product. It was recommended that there should be stringent penalty imposed on any individual or corporate body who indulge in any form of VAT malpractices irrespective of states, if the high correlation between VAT and overall tax revenue in Nigeria should be maintained.

Table of Contents

Abstract
TABLE OF CONTENTS

CHAPTER ONE
1.1 Background to the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Formulation of Hypotheses
1.5 Research Methods
1.6 Scope of the Study
1.7 Significance of the Study
1.8 Organization of the Study

CHAPTER TWO
2.1 Conceptual Issues
2.2 Theoretical Literature
2.3 Empirical Literature

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