EFFECT OF INDIRECT TAX AS INSTRUMENT OF ECONOMIC GROWTH IN NIGERIA (1990-2022)
Abstract
ABSTRACT
The aim of this study is to examine the influence of indirect taxes on economic growth. Research hypotheses were developed in line with the aim of the study. The research adopted cross sectional survey while data were covered through secondary sources specifically the CBN statistical Bulletin data base and FIRS. The data were analyzed using the Ordinary Least Square (OLS) regression analysis. The findings revealed that indirect taxes have significant influence on economic growth in Nigeria. It is therefore recommended that government should develop more strategies towards collection of indirect taxes in Nigeria to expand her revenue base.
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