April 2025

Comparative analysis of value-added tax revenue among consumer goods, industrial goods, and banking sectors in Nigeria

The purpose of the study was to compare value-added tax (VAT) revenue from various industries in Nigeria. The study sets out to ascertain whether there is a difference in VAT revenue between the consumer and industrial goods sectors, as well as between the deposit money banks and the industrial goods sector. It also looked at the differences in VAT revenue between consumer goods and deposit money banks. Employing an...

Author(s): Michael Ugeoritsete Eyide and John Chika Onwuchekwa