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
- Modibbo Adama University, Yola, Adamawa State 16
- Mohammed Lawan College of Agriculture, Maiduguri, Borno State 12
- Moshood Abiola Polytechnic, Abeokuta, Ogun State 7
- Nasarawa State University, Keffi, Nasarawa State 10
- Niger Delta University, Wilberforce Island, Bayelsa State 28
- Niger State College of Education, Minna, (Affl To Usmanu Danfodiyo Uni, Sokoto) 1
- Nigeria Army Institute of Tech and Environmental Studies,makurdi,benue State 1
- Nigeria Maritime University, Okerenkoko, Delta State 2
- Nigerian Army University, Biu, Borno State 3
- Nile University of Nigeria, Abuja 4