Taxation And Nigeria Economic Development
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Taxation And Nigeria Economic Development
The pivotal role of taxation as a revenue generation machinery has informed the inordinate emphasis by emerging economies on the revenue potentials of taxation to the total neglect of economic development roles. This study examined the efficiency and effectiveness of tax as an economic development instrument in Nigeria. The study followed Keynesians argument that the focus of taxation should be beyond raising funds but should extend to using tax to stimulate economic activity and influence economic stability. Ex-post factor research design was adopted for collection and analysis of annual time series data collected for 2003-2016. The independent variables were the various sources of tax reveDownloadViews: 70

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