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Federal Government Indirect Tax Revenue and Income Distribution in Nigeria (2000-2023)

The examined the effect of federal government indirect tax revenue on income distribution in Nigeria from 2000 -2023, using value added tax, and custom and excise duty tax as the independent variables. Ex Post Facto research design was adopted for the study. Data were extracted from federal Inland Revenue services and World Bank annual reports. Regression analysis was used to test the hypotheses. The results revealed that value added tax and custom and excise duty tax significantly affected income redistribution in Nigeria. Conclusively, there is a significant effect between indirect tax reven…

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SHA-256 8bded63eb02bc69be7a5eda9cf21c8f8707da85c847bc1357007732566cb33ca
from https://iiardjournals.org/get/JAFM/VOL. 11 NO. 6 2025/FEDERAL GOVERNMENT INDIRECT TAX 117-128.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2026-08-14
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.56201/jafm.vol.11.no6.2025.pg117.128
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7203480811`

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Federal Government Indirect Tax Revenue and Income Distribution in Nigeria (2000-2023). OpenAlex research, 2026. Vero Archive, record openalex:W7203480811.