International records / OpenAlex research

Effect of Value Added Tax (VAT) and Government Expenditure in Nigeria: 1994-2025

This study examined the effect of value added tax (VAT) on government expenditure in Nigeria for a period of thirty-three (33) years spanning from 1994 to 2025. The study employed secondary sources of data. The secondary data are time series data sourced mainly from Central Bank of Nigeria (CBN) publications and other sources covering 1994 to 2025.Simple regression analysis was used to analyse the secondary data which were also used to test the study hypotheses. The study found out that there is a significant relationship between VAT and government expenditure and therefore concluded that VAT …