ABSTRACT

The study examined the analysis of the contribution of value added tax on economic growth of Nigeria from. The specific objectives were to ascertain the impact of value added tax on gross domestic product of Nigeria, to determine the impact of value added tax on Federal government total revenue of Nigeria and to ascertain the impact of value added tax on other indirect taxes in Nigeria. The researcher collected secondary data for the study sourced from the Central Bank of Nigeria Statistical bulletin. The sourced data were analyzed with simple regression. The findings of this study revealed that value added tax has positive and significant impact on gross domestic product of Nigeria, value added tax has positive and significant impact on federal government total revenue of Nigeria and value added tax has positive and significant impact on other indirect taxes in Nigeria. It was recommended that Nigeria government should put in place measures to effectively utilize generated value added tax VAT revenue for infrastructural and economic development.