Economic Effects of Value Added Tax (VAT) in Nigeria

Egiyi, Modesta Amaka (2017) Economic Effects of Value Added Tax (VAT) in Nigeria. International Journal of Research in Management, 7 (4). pp. 66-75. ISSN 2249-5908

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Abstract

This research work focused on the economic effects of VAT in Nigeria. Two hypotheses were formulated and tested using Ordinary Least Squares (OLS) regression method and the results showed that VAT has no significant impact on economic growth in Nigeria and that VAT have positive significant impact on employment as a development index. The study however concluded that VAT as a source of government revenue can be used as a tool to achieve full employment economy.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Arts > Faculty of Law > Faculty of Management and Social Sciences > Faculty of Education
Depositing User: mrs chioma hannah
Date Deposited: 13 Jul 2020 10:36
Last Modified: 13 Jul 2020 10:36
URI: http://eprints.gouni.edu.ng/id/eprint/2571

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