International records / OpenAlex research

Corporate Taxation and the Dynamics of Real Sector Growth in Nigeria

This study Corporate Taxation and Real Sector Growth in Nigeria data employed showed that the variables are differenced at first level to be statationary using Augmented Dickey Fuller unit root test. Johansen Cointegration Test found long run relationships existing between real sector growth of Nigeria (Real Gross Domestic Product) and corporate taxation variables (corporate income tax and VAT). The result of the relationship estimation found positive and significant relationship between corporate income tax and real sector growth (RGDP) and credit on private sector negatively and significantl…