International records / OpenAlex research

Effect of Income Tax and Value Added Tax on the Nigeria Economy

The study examined effect of income tax and value added tax on the Nigeria Economy. This study adopted an ex-facto of time series data obtained from the annual reports and financial statements of money deposit banks. It used the time series secondary data spanning through the period of 1994-2024. The major sources of this data was Central Bank of Nigeria statistical bulletin. The source of data are annual reports of Nigeria Statistical Bulletin and from CBN. The source of data is secondary data which provided was published annual reports and financial statement and NBS and CBN’s statistical bu…