ABSTRACT
This study determines
the effect of value added tax on economic growth in Nigeria. This study adopts
the ex-post facto research design. The study covers a period of 2000-2006. The
study uses the secondary source of data in obtaining all data needed for the
study. The key findings of the study shows that Value Added Tax (VAT) has a
significant influence on the overall Tax revenue since the study revealed a
very good relationship between the dependent variable total tax revenue and the
independent variable value added tax. Further findings revealed that value
added tax has a significant influence on Economic development which is measured
by GDP. Based on the findings ofthis study in line with the test of hypotheses
it has been established that VAT has a significant influence on the economic
growth. Based on this, it should be recommended that the relevant tax authority
should endeavor to ensure that value added tax is properly collected since it
has been established that it has a significant effect on the economic development
ofthe country
UZOAGWA, B (2023). Impact Of Value Added Tax On Economic Growth Of Nigeria (2000-2016): -Uzoagwa, Ogechi B.. Repository.mouau.edu.ng: Retrieved Nov 24, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-value-added-tax-on-economic-growth-of-nigeria-2000-2016-uzoagwa-ogechi-b-7-2
BLESSING, UZOAGWA. "Impact Of Value Added Tax On Economic Growth Of Nigeria (2000-2016): -Uzoagwa, Ogechi B." Repository.mouau.edu.ng. Repository.mouau.edu.ng, 08 Nov. 2023, https://repository.mouau.edu.ng/work/view/impact-of-value-added-tax-on-economic-growth-of-nigeria-2000-2016-uzoagwa-ogechi-b-7-2. Accessed 24 Nov. 2024.
BLESSING, UZOAGWA. "Impact Of Value Added Tax On Economic Growth Of Nigeria (2000-2016): -Uzoagwa, Ogechi B.". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 08 Nov. 2023. Web. 24 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-value-added-tax-on-economic-growth-of-nigeria-2000-2016-uzoagwa-ogechi-b-7-2 >.
BLESSING, UZOAGWA. "Impact Of Value Added Tax On Economic Growth Of Nigeria (2000-2016): -Uzoagwa, Ogechi B." Repository.mouau.edu.ng (2023). Accessed 24 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-value-added-tax-on-economic-growth-of-nigeria-2000-2016-uzoagwa-ogechi-b-7-2