№ files_lp_3_process_7_021364
Academic research study examining the relationship between Nigeria’s value added tax regime and trends in poverty reduction and economic growth between 1986 and 2020 using regression analysis and institutional policy review.
Type of Document: Academic research article
Country: Nigeria
Study Period: 1986–2020
Subject: Value Added Tax (VAT), Poverty Reduction, Economic Growth
Methodology: Simple Linear Regression Analysis
Authors: Oladele O. Aluko; Ibrahim Musa; Yahaya Ismail
Affiliation: Department of Economics, University of Abuja
Institution: University of Abuja
VAT Rate Referenced: 7.5% (effective 1 February 2020; previously 5%)
Key Institutions Mentioned: Federal Inland Revenue Service (FIRS); Central Bank of Nigeria
Keywords: Value Added Tax (VAT); Poverty Reduction; Economic Growth; Tax Administration; Fiscal Policy
Price: 8 / 10 USD
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