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Stamp Duty Tax and Growth of Economy:Evidence from Nigeria
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作者 ezejiofor raymond a. apete Collins 《Macro Management & Public Policies》 2023年第1期50-56,共7页
This study looked at the impact of the Nigerian stamp duty tax on the growth of the economy.Time series data were employed spanning the years 1999-2020.For various years,related data were extracted from the Central Ba... This study looked at the impact of the Nigerian stamp duty tax on the growth of the economy.Time series data were employed spanning the years 1999-2020.For various years,related data were extracted from the Central Bank of Nigeria Statistical Bulletin,the Bureau of National Statistics,and Federal Inland Revenue Service reports.E-view 9.0 was used to test the hypothesis using the ordinary least square.The study outcome revealed that stamp duty has an insignificant and positive impact on Nigeria’s economic growth.It was recommended that the government improve public entities and provide strong government investment as a source of domestic revenue generated from various business activities. 展开更多
关键词 TAXATION Stamp duty tax Growth of economy
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