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
- Covenant Polytechnic, Aba, Abia State 1
- Covenant University, Canaan Land, Ota, Ogun State 4
- Crawford University of Apostolic Faith Mission Faith City, Igbesa, Ogun State 2
- Crescent University, Abeokuta, Ogun State 1
- Cross Rivers University of Technology, Calabar, Cross Rivers State 146
- Delta State Polytechnic, Ogwashi-Uku, Delta State 14
- Delta State Polytechnic, Otefe, Delta State 13
- Delta State University, Abraka, Delta State 143
- Ebonyi State University, Abakaliki, Ebonyi State 18
- Edo University, Iyamho, Edo State 11