文章基本信息

标题：Impact of Non-Oil Tax Revenue on Economic Growth: The Nigerian Perspective
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作者：Akwe James Ayuba ; Akwe James Ayuba
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2014
卷号：3
期号：5
页码：303-309
DOI：10.5923/j.ijfa.20140305.04
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：This study analyses the impact of Non-oil Tax Revenue on Economic Growth from 1993 to 2012 in Nigeria. To achieve this research objective, relevant secondary data were used from the 2012 Statistical Bulletin of the Central Bank of Nigeria (CBN). These data were analyzed using the Ordinary Least Squares Regression. The result from the test shows that there exists a positive impact of Non-oil Tax Revenue on economic Growth in Nigeria. From the study, it was recommended that efforts should be intensified by the government at all levels towards increased collection of non-oil taxes especially from the informal sector since this increase has the capacity to growth the economy. Also, it was recommended that the administrative machinery of the Federal Inland Revenue Service (FIRS) and other Relevant Tax Authorities be strengthened with a view to eliminating weaknesses and internal control lapses in the assessment and collection of Non-oil Taxes in Nigeria. Tax Audit and Investigation departments are specialized departments and therefore should be manned by professional officers with requisite skills and qualifications. The FIRS and other Relevant Tax Authorities should engage professionals to undertake public enlightenment on the benefits of payment of tax. Government should also be seen to use taxpayers’ monies in the provision of infrastructural facilities.
关键词：Non-oil Tax Revenue; Economic Growth; Ordinary Lease Squares