Tax Revenue and Nigerian Economy: Examining the Position of Taxation in the Fourth Republic Economy (1999-2018)
Taxation being the primary source of revenues to government is an important economic tool in attaining economic growth and sustainability. Thus, this research examines the position of taxation in Nigeria fourth republic economy. The study adopted a descriptive and historical research design; secondary data for nineteen years (1999 – 2018) were collected from various issues of the Central Bank of Nigeria (CBN) statistical bulletin and annual reports. Tax revenue as an independent variable was measured with Direct taxes and indirect taxes and Nigerian economy measured using Real Gross Domestic Product.
