Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Evaluating the impact of value added tax on the economic growth of Nigeria

Nasiru Mukhtar Gatawa
  • Nasiru Mukhtar Gatawa
  • Department of Economics, Usmanu Danfodiyo University, Sokoto, Nigeria.
  • Google Scholar
Haruna Mohammed Aliero*
  • Haruna Mohammed Aliero*
  • Department of Economics, Usmanu Danfodiyo University, Sokoto, Nigeria.
  • Google Scholar
Abdullahi Muhammad Aishatu
  • Abdullahi Muhammad Aishatu
  • Department of General Studies, Federal Polytechnic Bida Niger State, Nigeria.
  • Google Scholar


  •  Received: 26 June 2016
  •  Accepted: 19 September 2016
  •  Published: 30 November 2016

References

Ajakaiye D. (2000). Macroeconomic effects of value added tax in nigeria a computational general equilibrium analysis. Afr. Econ. Res. Consort. (AERC) P 92.

 

Adereti SA, Sanni ME, Adesina JA (2011). Va1ue Added lax and Economic Growth of Nigeria. Eur. J. Humanit. Soc. Sci. 10:455-471.

 

Owolabi OA, Okwu AT (2011). Empirical Evaluation of contribution of Value Added Tax to Development of Lagos state Economy. J. Middle East. Financ. Econ. 1(9):24-34.

 

Bakare AS (2013). Value Added Tax and Output Growth In Nigeria". Proceedings of 8th Annual London Business Research Conference Imperial College. London, UK, 8-9 July.

 

Basila D (2010). Investigating the Relationship Between VAT and GDP in Nigerian Economy. J. Manag. Corp. Gov. 2(2): 65-72.

 

Vuranok BH (2009). Public Finance (24th edition). New Delhi, Vikas Publishing House PVT Ltd.

 

Chigbu EE, Ali PT (2014). An Econometric Analysis Of The Impact Of Value Added Tax Economic Growth In Nigeria. Eur. J. Bus. Manag. P 6 (18) ISSN 2222 – 190s ISSN 2222 – 2839 (online)

 

Emmanuel CU (2013). The effect of Value Added Tax (VAT) on the Economic Growth in Nigeria. J. Econ. Sustain. Dev. 4(6):190-202.

 

Enokela SA (2010). The impact of Value Added Tax on Economic Development of Nigeria.

 

Izedonmi FIO, Okunbor JA (2014). The Roles of Value Added Tax in the Economic Growth of Nigeria. Br. J. Econ. Manag. Trade. 4(12) ISSN:222-0984.

 

Johansen S (1988). Statistical Analysis of Co-integrating Vectors. J. Econ. Dyn. Control. 12(2-3):231-254.
Crossref

 

Onaolapo AA, Aworemi RJ, Ajala OA (2013). Assessment of value added tax and effect an revenue generation in nigeria of value added tax on revenue generation in Nigeria. Pakistan J. Soc. Sci. 10(1): 22-26.

 

Onodugo V (2013). An evaluation of the contribution of value added tax (VAT) to resource mobilization in Nigeria. Eur. J. Bus. Manag. 5(6).

 

Yakubu M Jibril SA (2013). Analyzing the impact of value added tax (VAT) in economic in Nigeria. Theory. Math. Model. 3(14):16-23.