2022
DOI: 10.15826/vestnik.2022.21.1.001
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Assessment of the Impact of Direct Taxes on Public Investment in Agriculture in Nigeria

Abstract: This study investigates the impact of direct taxes on agricultural funding. For this analysis, the petroleum profit tax, personal income tax, and corporate income tax were employed as direct taxes. These are the three largest direct taxes chosen for this analysis. Agricultural finance has long been a cause of concern, forcing the entire country to suffer from acute hunger as a result of unnecessary apathy. Furthermore, Nigeria now has a high degree of hunger index at 28.3, placing the country 103rd out of 116 … Show more

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