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Abubakar Ijoko
Department of Economics, Army University of Biu, Borno State
Economics, Econometrics & Finance

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Do Tax Policies in Nigeria Have Similar Implications for the Manufacturing Sector Output? Musa Abdullahi Sakanko; Jeremiah Nshe Manomi; Abubakar Ijoko; Usman Abdulkareem Audu
ETIKONOMI Vol 21, No 2 (2022)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v21i2.25118

Abstract

The study examines whether tax policies in Nigeria have similarimplications on the manufacturing sector’s output during the1994Q1-2020Q4 period using the ARDL bounds testing approach.The bounds testing result suggests the presence of cointegrationbetween tax policies and the manufacturing sector output. Further,the estimation results demonstrate that company income tax (CIT)and import tax are positively related to manufacturing sectoroutput. In contrast, value-added tax (VAT) has a negative effecton the manufacturing sector output, both in the short- and longterm.In addition, the results of the Granger causality test indicatea unidirectional causal relationship running from tax policies tothe manufacturing sector output and not vice versa. Thus, policiesand measures are recommended to prioritize the CIT and importtax, review the assortment in the VAT, and ensure accountabilityand transparency in the tax system.JEL Classification: C32, L60, H22
Co-Authors Jeremiah Nshe Manomi Musa Abdullahi Sakanko Usman Abdulkareem Audu