THE IMPACT OF VALUE ADDED TAX ON ECONOMIC GROWTH IN NIGERIA

NNAJI, CAROLINE (2018) THE IMPACT OF VALUE ADDED TAX ON ECONOMIC GROWTH IN NIGERIA. Other thesis, Godfrey Okoye University Ugwuomu-Nike, Enugu.

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Abstract

This project work ‘The Impact of value Added Tax on the Economic Growth in Nigeria (2000-2014) ' was necessitated by the need to assess the performance of Value Added Tax and ascertain its impact on the Economic Growth in Nigeria. It focused on the impact of l24T on vat able persons especially as it relates to the demand and sales of it product, its mama/m; contribution to the total revenue generated by the Federal Government, the entire economy and finally a comparison of the observed efect relative to what the desired impact should be. This research set to ascertain the impact of Value Added Tax (VAT) on economic growth of Nigerians for the period 20002014. Two research questions were formulated while two hypotheses were tested. Ex-post facta research design was adopted for the study. Secondary data were collected prom National bureau of Statistics and Central Bank of Nigeria Statistical Bulletin. Analysis was done using ordinary least Square regression method, it was discovered that VAT has positive relationship with Gross Domestic Product with the conclusion that VAT has significant influence on the level of economic activities in Nigeria. We recommends amongst other things that tax policies relating to VAT should be fully implemented and conducive atmosphere should be provided for implementation of those policies.

Item Type: Thesis (Other)
Subjects: A General Works > AC Collections. Series. Collected works
H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
L Education > L Education (General)
Divisions: Faculty of Management and Social Sciences
Depositing User: Master Obilor Chima Ashiegbu
Date Deposited: 15 Oct 2018 10:15
Last Modified: 15 Oct 2018 10:15
URI: http://eprints.gouni.edu.ng/id/eprint/943

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