Capital Gains Tax And The Nigerian Economy

71 pages Chapters 5 ID: ACC0842

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DepartmentAccounting
TypeProject
Pages71
Chapters5
MethodologyOrdinary Least Square
Reference StyleYES
FormatMS Word & PDF
Reference No.ACC0842

Abstract

ABSTRACTThe objective of this study is to determine the impact of capital gains tax on the Nigerian economy.The research design used in the study was time series. The secondary data used in this research were gotten from Central Bank of Nigeria (CBN), Statistical Bulletin of 2014 and from the Federal Inland Revenue Service, Abuja. Regression was done on the data using Ordinary Least Square (OLS) econometric technique. Capital gains tax and total revenue were the independent variables and economic growth (GDP) was the dependent variable in this research.It was revealed that capital gains tax ha…

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