Tax Revenue In Nigeria

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RESEARCH INTENT

RAJI, MOJEED GBOLAGADE
PROSPECTIVE PhD STUDENT

BEING A RESEARCH INTENT SUBMITTED TO THE GRADUATE SCHOOL OF BUSINESS & ACCOUNTANCY, UNIVERSITY OF MALAYA, KUALA LUMPUR, MALAYSIA IN SUPPORT OF THE ADMISSION INTO PhD RESEAARCH PROGRAMME

FIELD OF RESEARCH: ACCOUNTING, TAXATION & FISCAL POLICY
TOPIC OF RESEARCH: TAX REVENUE AND ECONOMIC GROWTH: THE NIGERIA EXPERIENCE (2000-2019)
Introduction
Tax is a compulsory charge imposed by a public authority on the income and properties of individuals and companies as stipulated by the government decree or Acts or laws irrespective of the exact amount of service of the payer in return (Omotoso, 2001). Such goals may be in for of high level of
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Research Methodology
Research Design
For the purpose of this research intent, ex-post facto will be adopted in which data will be collected from Central Bank of Nigeria (CBN) National Bureau of Statistics (NBS) and Federal in land Revenue Services (FIRS) statistical bulletin. Ex-post facto design will be used for this study which will investigate possible cause and effect relationships by observing an existing condition or state of affairs and searching back in time for plausible causal factors. An ex-post facto design will be considered appropriate and suitable for this research intent because it involves assessing repeated observations of the same variable over a long period of
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A purposive sampling techniques will be adopted for this purpose of research intent. This sampling technique used to examine the impact of tax revenue on Nigeria economy due to the expediency of the researcher in collecting the data needed for the research.
Model Specification
The research model is newly developed by the researcher for the purpose of this research intent. The inclusion of inflation in the model is informed by the advice of Taylor (1994)that in order to increased growth, cost-oriented anti-inflation programs have to be accompanied by increased transfers from abroad. Recursive relationship exists between economic growth and tax revenue accruable to the government. The functional relationship is expressed as:-
Y= f(x); y= Nigeria Economy, x= tax revenue components
Y= (y1, y2, y3) dependent variables
X= (x1, x2, x3, x4) independent

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