This study investigates the trend and volatility of value added tax revenue and oil tax revenue in Nigeria. It investigates the research questions raised using data on value added tax revenue and oil tax revenue generated in the Nigerian economy during the period 2001 to 2016.
The data which were secured from the Central Bank of Nigeria Statistical Bulletin were converted to quarterly data and analyzed using E-View facilities. Empirical analysis of the data intends to highlight how tax revenue varies, and what effect it has on government decisions.
With its focus on two major revenue sources to the government; value added tax and oil tax revenue, this research seeks determine to the effect of the periods of stability in tax revenue on government budgeting, and alternatively, the effect of the periods of volatility or fluctuation in tax revenue on government budgeting.
TABLE OF CONTENTS
DATA PRESENTATION AND ANALYSIS
DISCUSSION OF FINDINGS, CONCLUSION & RECOMMENDATIONS
ReferncesTREND AND VOLATILITY OF VALUE ADDED TAX AND OIL TAX REVENUE IN NIGERIA: IMPLICATION FOR GOVERNMENT BUDGETING