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
- Samaru College of Agriculture (division of Agric Col, Abu) Zaria, Kaduna State 1
- School of Health Information Mgt (Uch, Ibadan), Oyo State 5
- School of Health Information Mgt, Oau Teaching Hospital, Ile-Ife, Osun State 30
- Skyline University Nigeria, Kano, Kano State 2
- Sokoto State University, Sokoto, Sokoto State 43
- St. Albert The Great Major Seminary, Abeokuta. (affl. To University of Benin) 1
- Sule Lamido University, Kafin Hausa, Jigawa State 4
- Tai Solarin University of Education, Ijagun, Ogun State 19
- Tansian University, Oba, Anambra State 1
- Taraba State University, Jalingo, Taraba State 32