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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- University of Benin, Benin City, Edo State 369
- University of Calabar Teaching Hospital School of Health Information Mgt. 1
- University of Calabar, Calabar, Cross River State 249
- University of Ibadan, Ibadan, Oyo State 14
- University of Ilorin, Kwara State 451
- University of Jos, Jos, Plateau State 20
- University of Lagos 21
- University of Maiduguri ( - Elearning), Maiduguri, Borno State 3
- University of Maiduguri, Borno State 110
- University of Nigeria, Nsukka, Enugu State 277