出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examines the effect of tax administration and revenue on economic growth of Nigeria. To achieve the objective of this paper, data was collected from primary and secondary sources. The secondary sources were from scholarly books and journals while the primary source involved a well structured questionnaire of three sections of sixty five items with an average reliability of 0.78. The data collected from the questionnaire and secondary data were analyzed using relevant regression analysis. The results reveal that there is a significant relationship between there is significant relationship between Personal income tax revenue (PITR) and per capita income, Company income Tax Revenue and Gross Domestic product of Nigeria, VAT revenue and PCI of Nigeria, Petroleum Profit Tax revenue and GDP of Nigeria and tax administration and Gross domestic product of Nigeria. Hence, the study concludes that tax administration and revenue does affect the economic growth of Nigeria for the period under study. The paper recommends amongst others that more reforms in the tax administrations and collection is needed so as to eliminate, if possible the areas that can cause revenue leakage as a result of loopholes in tax collection and remittances from the authorities, and this is capable of limiting the economic growth of the nation.
其他摘要：This study examines the effect of tax administration and revenue on economic growth of Nigeria. To achieve the objective of this paper, data was collected from primary and secondary sources. The secondary sources were from scholarly books and journals while the primary source involved a well structured questionnaire of three sections of sixty five items with an average reliability of 0.78. The data collected from the questionnaire and secondary data were analyzed using relevant regression analysis. The results reveal that there is a significant relationship between there is significant relationship between Personal income tax revenue (PITR) and per capita income, Company income Tax Revenue and Gross Domestic product of Nigeria, VAT revenue and PCI of Nigeria, Petroleum Profit Tax revenue and GDP of Nigeria and tax administration and Gross domestic product of Nigeria. Hence, the study concludes that tax administration and revenue does affect the economic growth of Nigeria for the period under study. The paper recommends amongst others that more reforms in the tax administrations and collection is needed so as to eliminate, if possible the areas that can cause revenue leakage as a result of loopholes in tax collection and remittances from the authorities, and this is capable of limiting the economic growth of the nation. Keywords : Taxation, Economic Growth, Tax Administration, Tax Revenue
