The study investigated value added tax and Nigeria's economy growth. Exposfactor research design was employed in the investigation. The study used secondary data sources from the Nigerian Central Bank and the World Bank's twenty-one (21) years' annual financial reports, which covered the years, 2000-2020. Regression analysis was used for the analysis. With the use of SPSS version 25, this study employed estimated techniques for both descriptive statistics and the Ordinary Least Square (OLS) regression analysis method. The results demonstrated a statistically positive significant association between value added tax (VAT) and Nigeria's GDP as well as a statically positive insignificant relationship between VAT and Nigeria's GNP. Finally, the analysis found a significant correlation between Nigeria's economic growth and value added tax. To increase Nigeria's gross domestic product, the study suggested imposing VAT on the items and services used by both low- and high-income consumers. The government should implement disciplinary procedures to punish officials who engage in corrupt practices in collecting and remittance of revenues.
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