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The research explores how various types of tax revenue influence Nigeria's economic growth over a 12-year period.

May 1, 2026Open Access

Impact of Tax Revenue on Nigeria Economic Growth (2011-2023)

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Ex-post-facto analysis reveals tax revenue significantly boosts economic growth in Nigeria, suggesting policy improvements.

The research explores how various types of tax revenue influence Nigeria's economic growth over a 12-year period.
Ex-post-facto research design
Secondary data from Federal Inland Revenue Service
Descriptive statistics and basic regression methods
Corporate income tax shows a positive and statistically significant effect on GDP.
Value-added tax and petroleum profit tax positively impact GDP.
Capital gains tax correlation is favorable but statistically insignificant.

Okwajie et al. (2026) studied this question.

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