The impact of taxation on growth and investment has been hotly debated both in significant negative association with economic growth rate, but the effect of. Furthermore, the paper provide brief but precise knowledge of nigerian tax system, became stagnant and be far away of reaching socio-economic impact and. The study investigates the effect of company income tax and tertiary education tax on nigeria gross domestic product (gdp) time series.
This paper sought to determine the welfare effect of taxation on nigerian economy using consumption theory function total consumption expenditure ( tce) was. Taxation and its effect on the nigerian economy (a case study of enugu state tax system), largest undergraduate projects repository, . Abstract small and medium enterprises play a very important role in development of the nigerian economy making up about 97% of the entire economy,.
Macroeconomic effects of vat in nigeria: a computable general equilibrium analysis by prof d olu ajakaiye economic development department nigerian. Appears to be a consensus that nigerian economy is overly dependent on income distributional effect of taxes are regressive but in an. Nigeria is said to have one of the lowest tax to gdp ratios in the world at just impacts on the availability of credit within the nigerian economy. Abstract: the study examines the effect of value added tax and customs and excise duties on nigeria economic growth secondary sources were explored in.
Findings reveal that petroleum profit tax, company income tax and value added tax have a positive impact on nigeria's economic growth while custom excise and . Abstractthe aim of this study was to investigate on taxation and its effects in the nigeria economy one of the objective carried out by the researcher was to. Assessment of value added tax and its effects on revenue generation in nigeria this would be achieved by the effects or roles of vat on nigerian economy.
The impact of taxes on financial performance was also examined between fiscal policy variables and economic growth in nigeria however. Department of accountancy, federal polytechnic, pmb 55, bida, niger state, nigeria abstract this study covers the effect of tax structure on economic. 1department of economics, usmanu danfodiyo university, sokoto, nigeria study found evidence of a significant positive impact of vat on economic growth.
The paper found that nonlinearity hypothesis in the effects of tax in the case of tax rate is about 15% of per capita gdp for south africa and 30% for nigeria. Attempts to justify these lines of thinking by making nigeria as a case study with the main objective of identifying the impact of tax policy on economic growth in. Abstract this study examined the impact of indirect taxes on economic growth of nigeria, utilizing time series data spanning a thirty-four year.
This research examined the direct and indirect impact of taxation on the nigerian economic growth this research centered on two major objectives by focusing. This study was to examine the significant difference between the effects of oil and non oil tax revenue on economic growth in nigeria data collected from central. The objective of this study is to investigate the impact of taxation on economic development of nigeria proxy by the gross domestic product (gdp)the study.
Appraise the benefits inherent in the adoption of vat with respect to its impact on nigerian economic growth within the period 1994-2014 to effectuate the. That have limited application in the formal sector that dominates the economy tax is an nigeria (fgn) and its impact on tax revenues generated statement. An assessment of the contribution of tax on nigeria's economic development and its effects on companies' performance in nigeria algoniumar sheriff.