Impact Of Indirect Tax On The Economic Performance Of Nigeria

ABSTRACT

This study has examined the effect of indirect tax revenue on economic performance of Nigeria. All the independent variables (Valued Added Tax and Customs and Excise Duties) have statistical significance on the dependent variable (Real Gross Domestic Product). Findings of this study therefore provide insight into the effect of indirect tax administration and federal government indirect tax generation on economic growth. The study concludes based on the findings that indirect tax revenue combined have significant effect on the economic performance of Nigeria, and specifically Value Added Tax (VAT) has contributed positively and Custom Excise  (CED) have not contributed negatively to economic performance of this nation over the period of study.