International records / OpenAlex research

Tax Reforms as Key Fiscal Policy Strategies for Economic Development: Nigeria in Perspective

The study investigated the effect of tax reforms as key fiscal policy tools for economic development of Nigeria over the period ranging from year 2000 to 2024. The study adopted the ex-post facto research design technique which was considered very suitable for this study given that the data is time series in nature sourced from secodary means. Human development index (HDI) and gross domestic product (GDP) were adopted as proxies for economic development while the predictor variables for tax reforms are company income tax and value added tax. Based on findings, the study concludes that tax reve…