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Effect of Tax Policy on Economic Growth in Nigria (1994-2013)

Author

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  • Nwadialor Eugene
  • Ekezie Chineze Abigail

Abstract

This study examined the effect of tax policy on Economic Growth in Nigeria. The study uses annual time serial data of 20 years (1994-2013) collected from the published report of the FIRS of various years, OLS regression analysis was use to investigate the relationship that exist between the dependent and independent variables. The findings revealed that tax have a significant effect on the Economic growth in Nigeria. It showed that the proportion of indirect to total tax have increased over the years. The study therefore recommends among others that the Government tax policy should shift more to indirect tax due to the expansionary and non-distortionary nature.

Suggested Citation

  • Nwadialor Eugene & Ekezie Chineze Abigail, 2016. "Effect of Tax Policy on Economic Growth in Nigria (1994-2013)," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 7(1), pages 50-58, January.
    • Handle: RePEc:jfr:ijba11:v:7:y:2016:i:1:p:50-58
    DOI: 10.5430/ijba.v7n1p50
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