International records / OpenAlex research

E-Tax Revenue Collection and Economic Growth of Nigeria

The study focused on e-tax revenue and economic growth of Nigeria. To achieve the objective of the study, ex-post facto research design was adopted. The data were collected through secondary source from CBN statistical bulletin and Federal Inland Revenue Service. The time frame is 14 years consisting of 7 years prior e-tax system (2008-2014) and the post e-tax system (2016-2022) while 2015 is the base year. E-tax revenue represents the independent variable of the study and was measured using company income tax (CIT), value added tax (VAT), petroleum profit tax (PPT) and custom and excise dutie…