The Dynamics of Increase in Value Added Tax (VAT) Rate and Economic Growth: Evidence from Nigeria


Authors : Adebayo Gbenga Ayodele; Emmanuel Eneche Onoja; Attah Sunday; Abiodun Sarafadeen Yusuf

Volume/Issue : Volume 8 - 2023, Issue 6 - June

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://tinyurl.com/phr4apsb

DOI : https://doi.org/10.5281/zenodo.8305158

Abstract : using an ex-post facto research design. The research makes use of descriptive analysis, regression, and paired sample T-Test to examine the collected data.The study recommends that in addition to adjusting the tax rate, the government should address issues concerning the management and utilization of VAT proceeds, to enhance the positive effects of VAT on economic growth.

Keywords : Value Added Tax (VAT), Chargeable Rate, Economic Growth.

using an ex-post facto research design. The research makes use of descriptive analysis, regression, and paired sample T-Test to examine the collected data.The study recommends that in addition to adjusting the tax rate, the government should address issues concerning the management and utilization of VAT proceeds, to enhance the positive effects of VAT on economic growth.

Keywords : Value Added Tax (VAT), Chargeable Rate, Economic Growth.

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