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
- Kashim Ibrahim University 15
- Kebbi State University of Science and Technology, Aliero, Kebbi State 6
- Kenule Benson Saro-Wiwa Polytechnic, Bori, Rivers State 19
- Kogi State Polytechnic, Lokoja, Kogi State 4
- Kogi State University, Anyigba 3
- Kwara State College of Health Technology, offa, Kwara State 9
- Kwara State Polytechnic, Ilorin, Kwara State 21
- Kwara State University, Malete, Ilorin, Kwara State 15
- Ladoke Akintola University of Technology, Ogbomoso, Oyo State 45
- Lagos State Poly, Ikorodu, Lagos State 2