The Roles of Value Added Tax in the Economic Growth of Nigeria
F. I. O. Izedonmi & Jonathan A. Okunbor · Journal of Economics, Management and Trade · 2014
Value Added Tax (VAT) was introduced by the Federal Government of Nigeria in 1993 to replace Sales Tax. The aim was to increase the revenue base of government and make funds available for developmental purposes that will accelerate economic growth. The paper empirically examined...
Open access
Research Article
10.9734/BJEMT/2014/11013