IMPACT OF VALUE ADDED TAX ON INCLUSIVE GROWTH IN NIGERIA

Mohammed Yaru, T. D. Omoniyi and B. B. Omoniyi
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T. D. Omoniyi: Department of Economics, Postal: Joseph Ayo Babalola University, Ikeji-Arakeji, Osun State, Nigeria, https://journal.citn.org/
B. B. Omoniyi: Department of Economics, Postal: Joseph Ayo Babalola University, Ikeji-Arakeji, Osun State, Nigeria,, https://journal.citn.org/

Journal of Taxation and Economic Development, 2022, vol. 21, issue 2, 26-44

Abstract: This study examines the impact of Value Added Tax (VAT) on inclusive growth in Nigeria using time series data for the period between 1994 and 2018. Inclusive growth was measured using a composite index constructed with the help of principal component analysis (PCA). The findings from the estimated Autoregressive Distributed Lag (ARDL), and long run regression models show that the impact of VAT on inclusive growth in the short run is opposite its long run impact.

Keywords: Autoregressive distributed lag; Inclusive growth; Value added tax (search for similar items in EconPapers)
JEL-codes: E60 H25 O40 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jotaed:0066

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