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Go Back       Himalayan Journal of Economics and Business Management | Volume:4 Issue:6 | Nov. 21, 2023
65 Downloads215 Views

DOI : 10.47310/Hjebm.2023.v04i06.004       Download PDF       HTML       XML

Tax Reforms And Nigeria Economic Growth


Bore Merit, P.C.Egbon

1 Department of Economics, Faculty of Social Science, Delta State University.

* Correspondence: Bore Merit.princeehivue@gmail.com


Abstract: This study is on the impact of tax reforms and Nigeria economic growth. The study covers the period of 1990-2019. A multiple regression model was specified to assess the value of petroleum profit tax, the value of company income tax, the value of custom duties, and value added tax on gross domestic product of Nigeria. The OLS results reveal that all other variables except company income tax have significant impact on GDP, which was used as a proxy for economic growth. Based on the above findings, it is therefore, recommended that there should be periodic inspection of tax procedures for all companies operating in the Nigeria economy. This will afford the government the financial leverage to perform some of its strategic developmental roles especially in the fiscal sector of the economy to bring about the much -desired national economic development.


Keywords: Nigeria economic growth, Tax Reforms, Nigeria Economic Growth, Multiple Regression Model, Petroleum Profit Tax, Fiscal Sector Development





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