PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2019 | 8 | nr 2 | 9--25
Tytuł artykułu

An Evolution of the Effect of Taxation Policy on Inflation in Nigeria

Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Taxation is one of the instruments of fiscal policy employed by developing countries to fight inflation. Taxation as a field of study has grown with many contributions from different fields. The gap within the literature regarding different contexts has inspired researchers to look for further explanations about taxation and its effects on inflation. Therefore, this paper aims to provide insight into the effects of taxation policy on inflation in Nigeria. To achieve this, a quantitative research is carried out. Empirical test indicates that taxation had negative significant effect on inflation both in the short run and in the long run. All the components of taxation did not Granger-cause inflation in Nigeria. Additionally, according to the results, taxation is an effective hedge against inflation in the country.(original abstract)
Rocznik
Tom
8
Numer
Strony
9--25
Opis fizyczny
Twórcy
  • Al-Hikmah University, Ilorin, Kwara State, Nigeria
Bibliografia
  • Adegbite, T.A., & Usman, O.A. (2017). Empirical Analysis of the Effect of Taxation on Investment in Nigeria. International Journal in Commerce, IT & Social Sciences, 4(8), 1-11.
  • Akhor, S.O., Atu E.C., & Ekundayo, O.U. (2016). The Impact of Indirect Tax Revenue on Economic Growth: The Nigeria Experience. Igbinedion University Journal of Accounting, 2(08), 62-87.
  • Anyanwu, J.C. (1997). Nigerian Public Finance. Onitsha: Joanne Educational Publishers.
  • Atan, J.A. (2013). Tax Policy, Inflation and Unemployment in Nigeria (1970-2008). European Journal of Business and Management, 5(15), 114-129.
  • Bhartia, H.L. (2009). Public Finance. 13th Edn. New Delhi: Vikas Publishing House PVT Ltd.
  • Engle, R. F., & Granger, C.W.J. (1987). Co-integration and error correction: Representation, Estimation, and Testing. Econometrica, 5(5), 251-276.
  • Iniodu, P.U. (1996). Fundamentals of Macroeconomics. Uyo: Centre for Development Studies, University of Uyo.
  • Johansen, S. (1991). Estimation and Hypothesis Testing of Cointegration Vectors in Gaussian vector Autoregressive Models. Econometrica, 5(9), 1551-1580.
  • Ojo, M.O. (2000). The role of the Autonomy of the Central Bank of Nigeria (CBN) In Promoting Macroeconomic Stability. Central Bank of Nigeria Economic and Financial Review, 38(1).
  • Olaoye, C.O. (2016). Determinants of Value added tax, Interest rate, Inflation and Influence on Revenue Generation in Nigeria. International Journal of Economics, Commerce and Management, 4(10), 322-338.
  • Piana, V. (2001). Inflation Economics. Web Institute.
  • Thomas, P. (2006). Does the US have a Handle on Inflation? Street Insight.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171568817

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.