2020
DOI: 10.32602/jafas.2020.034
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Petroleum Profits Tax, Company Income Tax and Economic Growth in Nigeria 1980-2018

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Cited by 6 publications
(2 citation statements)
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“…Therefore, this study advised that in order to increase TR, a broad base tax strategy should be implemented, concentrating on all significant components of the tax system with quantifiable results. The long-term relationships between PPT, CIT, and EG in Nigeria from 1980 to 2018 were examined by Etim, Austine, and Nsima (2020), . The analytical methods used were the Augmented Dickey-Fuller (ADF) unit root-test, Engle Granger Procedure Co-integration test, Parsimonious Error Correction Mechanism (ECM), Durbin-Watson statistic, and over parameterized model, and the secondary data covered a 39year span.…”
Section: Empirical Reviewmentioning
confidence: 99%
See 1 more Smart Citation
“…Therefore, this study advised that in order to increase TR, a broad base tax strategy should be implemented, concentrating on all significant components of the tax system with quantifiable results. The long-term relationships between PPT, CIT, and EG in Nigeria from 1980 to 2018 were examined by Etim, Austine, and Nsima (2020), . The analytical methods used were the Augmented Dickey-Fuller (ADF) unit root-test, Engle Granger Procedure Co-integration test, Parsimonious Error Correction Mechanism (ECM), Durbin-Watson statistic, and over parameterized model, and the secondary data covered a 39year span.…”
Section: Empirical Reviewmentioning
confidence: 99%
“…Taxes constitute the primary source of government revenue; in this way public economic policies are anchored on projected revenue from taxes. Therefore, the connection among tax collection and development in an economy has drawn in expanded exploration interest in advanced nations and there has all the earmarks of being a presumption in developing economies on what is applicable to these developed countries also applies to them (Etim, Austine & Nsima, 2020), Ehiedu & Toria (2021). Nigeria's income from oil can presently don't completely uphold her turn of events and development targets because of the drastic decrease in cost of oil as of late which has prompted a lessening in the funds accessible to the Government, accordingly, there is need for the public authority to create sufficient income from inside sources has become a matter of extreme urgency and importance.…”
Section: Introductionmentioning
confidence: 99%