Value Added Tax (vat) and the Nigeria Economy
Student: JOEL IRIOGBE (Project, 2025)
Department of Accountancy
Auchi Polytechnic, Auchi, Edo State
Abstract
This study examined the effect of value added tax on Nigeria’s economy. The objective of the study is to determine the contribution of value added tax to revenue generation in Nigeria. Longitudinal research design was adopted in this study and secondary data were utilized. The data were analyzed using both descriptive and inferential statistics. The hypotheses were tested using ordinary least square method. The result of the study indicated that there is positive significant relationship between value added tax and revenue generation in Nigeria. It is therefore recommended that value added tax administration in Nigeria should be made efficient and effective with a view to boosting revenue to finance budget deficit.
Keywords
For the full publication, please contact the author directly at: iriogbejoel1joel@gmail.com
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Institutions
- Federal University of Technology, Minna, Niger State 47
- Federal University of Technology, Owerri, Imo State 98
- Federal University Oye-Ekiti, Ekiti State 47
- Federal University, Birnin-Kebbi, Kebbi State 42
- Federal University, Dutse, Jigawa State 9
- Federal University, Dutsin-Ma, Katsina State 65
- Federal University, Gashua, Yobe State 3
- Federal University, Gusau, Zamfara State 14
- Federal University, Kashere, Gombe State 1
- Federal University, Lafia, Nasarawa State 6