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What is Tax Structures and Growth in Nigeria about?

This paper analyzes the impact of tax structures on economic growth in Nigeria, focusing on the New National Tax Policy that shifts from direct to indirect taxation. The findings indicate that direct taxation positively correlates with economic growth, while indirect taxation shows a negative and insignificant effect. The study recommends expanding direct tax structures rather than transitioning to indirect taxation, addressing the knowledge gap in existing literature regarding taxation effects in developin

Author

akinlabiinukan

Language

EN