International records / OpenAlex research

Effect of Indirect Tax on Economic Growth in Nigeria

This study sought to determine how indirect taxes, such as the value-added tax and customs and excise duties, affected economic expansion. In this study, the exploratory and ex-post facto designs were both used. Given the length of time the data was collected, the research population spans a 10-year period (2009–2018). The 10 years are used as the sample size using the consensus sampling technique. The secondary data were gathered from the CBN statistical bulletin database, and the research employed the ordinary least squares method. Indirect taxes have a substantial impact on economic growth …