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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016 Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI) |
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| Paper Title: | IMPACT OF TAX REFORM ON INDUSTRIAL SECTOR OF NIGERIA ECONOMY |
| Authors Name: | Idoko cletus usman (Ph.D) , dorcas omanya igonoh oluwade Ph.D , HANZAT,SALAMI |
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IJNRD_205757
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| Published Paper Id: | IJNRD2310090 |
| Published In: | Volume 8 Issue 10, October-2023 |
| DOI: | |
| Abstract: | IMPACT OF TAX REFORM ON INDUSTRIAL SECTOR OF NIGERIA ECONOMY By Prof Cletus U. Idoko , Prof Dorcas O. Igono Oluwade and HANZAT,SALAMI Department of economics and Business Administration Kogi State University Anyigba ABSTRACT This research examined the impact of tax reform on industrial sector in Nigeria for the period of 1990 to 2022. Tax reform Act of 2014 was the base year for the analysis. Time series data on various tax measures were used and binary variable was used to capture the impact of tax reform in Nigeria between the periods of study. The variables went through stationary test using Augmented Dickey Fuller (ADF) unit-root test. The variable were found not to stationary at level but were all stable at first difference. This led to test of co integration using Johansson Co integration test to confirm any long run relationship among variables. Ordinary Least Square (OLS) method was used for the OLS model regression. The results showed positive and significant relationship between the tax reform and industrial output. The reform also showed positive but not significant impact on various national taxes used such as company income tax, petroleum profit tax and custom excise duties. The study recommended among others a good and holistic tax reform policy that will ensure rapid industrial sector growth for sustainable economic development in Nigeria. . |
| Keywords: | Key words: Taxation, Tax Reform, Corporate Income Tax and Industrial Output |
| Cite Article: | "IMPACT OF TAX REFORM ON INDUSTRIAL SECTOR OF NIGERIA ECONOMY", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.8, Issue 10, page no.a802-a815, October-2023, Available :http://www.ijnrd.org/papers/IJNRD2310090.pdf |
| Downloads: | 000118755 |
| ISSN: |
2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID:IJNRD2310090 Registration ID: 205757 Published In: Volume 8 Issue 10, October-2023 DOI (Digital Object Identifier): Page No: a802-a815 Country: Anyigba, kogi state Nigeria, nigeria Research Area: Other Publisher : IJ Publication Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD2310090 Published Paper PDF: https://www.ijnrd.org/papers/IJNRD2310090 |
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ISSN: 2456-4184
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