EFFECT OF TAX REFORMS ON ECONOMIC DEVELOPMENT OF NIGERIA
ABSTRACT The study was designed to evaluate the effect of tax reforms on economic development of Nigeria (1994-2014). The research design adopted in this study was the ex-post facto research design. To achieve the objectives of this study, twelve specific objectives and twelve research questions were raised while six research hypotheses were formulated. The independent variable was measured by petroleum profits tax (PPT), Companies income tax (CIT) and Value added ...
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