International records / OpenAlex research

Impact of Taxation on Manufacturing Sector Output in Nigeria

This study explores the impact of taxation on manufacturing sector output in Nigeria from 1994 to 2023, using the Autoregressive Distributed Lag (ARDL) bounds testing approach to uncover both short-run and long-run dynamics. Drawing on secondary data from the Central Bank of Nigeria, National Bureau of Statistics, and the Federal Inland Revenue Service, the analysis focuses on direct and indirect impact of taxation on manufacturing sector output using four key tax types: Petroleum Profit Tax (PPT), Company Income Tax (CIT), Value Added Tax (VAT), and Personal Income Tax (PIT). Anchored in the …