International records / OpenAlex research

The Nexus between Tax Revenue and Economic Growth in Nigeria

This study examined the nexus between tax revenue and economic growth in Nigeria. Specifically, the study evaluated the impact of petroleum profit tax on economic growth of Nigeria, assessed the effect of company income tax on economic growth of Nigeria and ascertained the influence of value added tax on the economic growth of Nigeria. The ex-post facto research design was employed; time series were collected data from the statistical bulletins of the CBN and the FIRS. The study’s model reflected variables including gross domestic product, petroleum profit tax, company income tax and value add…