government expenditure, government revenue, gross domestic product, VAT
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Effect of Value-Added Tax on Economic Development (The Nigerian Perspective)
Abstract: Synopsis of tax administration system in Nigeria fascinates divergent views, especially in relation to value-added tax (VAT) effectiveness in enhancing economic development. There are concerns in some quarters that VAT administration in Nigeria is plagued by structural defects on multiple fronts. This paper, therefore, investigated the effectiveness of VAT system in Nigeria to evaluate its influence on economic development. Meta-analytic results from the research on VAT administration in Nigeria assert …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 3, Issue 1, 2020 · pp. 44–51 Read article