International records / OpenAlex research

Value Added Tax and Economic Growth in Nigeria

This study examined the impact of Value Added Tax (VAT) on economic growth in Nigeria from 1990 to 2024. Motivated by Nigeria's heavy reliance on oil revenues and persistent fiscal challenges, the research investigated whether VAT could serve as a stable alternative revenue source to foster sustainable development. The specific objectives focused on measuring VAT's effects on Real GDP, per capita income, employment, investment, and government revenue. Using quantitative data from reliable sources including the Central Bank of Nigeria and the National Bureau of Statistics, the study employed th…