Do the Consequence of Taxation Impact Household Consumptions in Nigeria? Absolute Outcome from Autoregressive Distributed Lag (ARDL)
T. A. Adegbite
Abstract:Purpose: This study investigated taxes’ effect on household consumption expenditure in Nigeria. Taxation was examined through Petroleum Profit Tax, Company income Tax, Value Added Tax, and Customs and excise duties while household consumption expenditure was proxied with the aggregation of households’ expenditure expended on daily needs and procurement of others useful products.Design/Methodology/Approach: The established data are sourced through Central Bank of Nigeria statistical bulletin and annual reports … Show more
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