期刊名称：Journal of Economics and Sustainable Development
印刷版ISSN：2222-2855
电子版ISSN：2222-2855
出版年度：2014
卷号：5
期号：14
页码：1-6
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Nigerian tax authorities have continued to collect huge sums of funds in form of revenue from Value Added Tax (VAT) and plans have been concluded to extend this source of revenue to financial services sector. Meanwhile, empirical study that investigates the relationship that exists among VAT, Economic Growth and Poverty is rather scarce. This paper examines whether VAT revenue could be used to maintain social cohesion needed for sustainable long- run growth in Nigeria. Two Ordinary Least Squares OLS) regressions, are conducted using time series data from 1994-2012. The study however found that VAT revenue has positive and significant ( p<0.05) impact on economic growth and that economic growth has negative but insignificant (P < 0.05) impact on poverty reduction.
关键词：Value Added Tax; Economic Growth; Poverty; Government Revenue
