International records / OpenAlex research

Effect of Indirect Taxes on Economic Growth in Nigeria

This study examined the effect of indirect taxes on economic growth in Nigeria from 2003 to 2018. The ex-post facto research design was adopted for this study while secondary data were extracted from the central bank of Nigeria Statistical bulletin from 2003-2018. The descriptive statistics and multiple regression were used to test the postulated null hypotheses with the aid of EViews10 statistical software. Value-added tax and custom and excise duties were measures of Indirect taxes while gross domestic product and human development index were the measures for economic growth. The study revea…