IMPACT OF TAX REFORM ON INDUSTRIAL SECTOR OF NIGERIA ECONOMY

IMPACT OF TAX REFORM ON INDUSTRIAL SECTOR OF NIGERIA ECONOMY

Registration ID: IJNRD_205757

Published ID: IJNRD2310090

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Idoko cletus usman (Ph.D) , dorcas omanya igonoh oluwade Ph.D , HANZAT,SALAMI

Key words: Taxation, Tax Reform, Corporate Income Tax and Industrial Output

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. .

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"IMPACT OF TAX REFORM ON INDUSTRIAL SECTOR OF NIGERIA ECONOMY", IJNRD - INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT (www.IJNRD.org), ISSN:2456-4184, Vol.8, Issue 10, page no.a802-a815, October-2023, Available :https://ijnrd.org/papers/IJNRD2310090.pdf

Volume 8 Issue 10, October-2023

Pages : a802-a815

Paper Reg. ID: IJNRD_205757

Published Paper Id: IJNRD2310090

Downloads: 000121236

Research Area: Other

Country: Anyigba, kogi state Nigeria, nigeria

Published Paper PDF: https://ijnrd.org/papers/IJNRD2310090.pdf

Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2310090

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016

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