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Impact of Tax Policy Structure and Revenue Mobilization Capacity on Economic Growth in Nigeria

This study examined the impact of tax policy structure and revenue mobilization capacity on economic growth in Nigeria, using annual data for 1995 to 2024 on real GDP growth rate (RGDPG), value added tax rate (VATR), company income tax rate (CITR), and non-oil revenue share of total revenue (NORSTR). Data were sourced from the Central Bank of Nigeria Statistical Bulletin, Federal Inland Revenue Service publications, and the World Bank World Development Indicators, and were extracted with a structured template that recorded series definitions, units, base years, and metadata. Cross source trian…

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SHA-256 70dc46e39e5fa53ef1adc2bd5037e6bb02dffffa6e80f8aa86b7b4420804c346
from https://iiardjournals.org/get/IJEFM/VOL. 11 NO. 5 2026/IMPACT OF TAX POLICY STRUCTURE 273-287.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT
Date	2026-08-24
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/ijefm.v11.no5.2026.pg273.287
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7204142422`

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Impact of Tax Policy Structure and Revenue Mobilization Capacity on Economic Growth in Nigeria. OpenAlex research, 2026. Vero Archive, record openalex:W7204142422.