Have a personal or library account? Click to login
Direct Taxes and Agricultural Finance Cover
Open Access
|Dec 2022

References

  1. Abula, M., Ben, D.M. (2016). Impact of Public Agricultural Expenditure on Agricultural Output in Nigeria (1981–2014). Asian Journal of Agricultural Extension, Economics and Sociology, 11 (2), 1–10. DOI: 10.9734/AJAEES/2016/25491.10.9734/AJAEES/2016/25491
  2. Ayeni, O.A., Omodero, C.O. (2022). Tax Revenue and Economic Growth in Nigeria. Cogent Business & Management, 9 (1), 1–19. DOI: 10.1080/23311975.2022.2115282.10.1080/23311975.2022.2115282
  3. Bazgan, R.M. (2018). The impact of direct and indirect taxes on economic growth: An empirical Analysis related to Romania. Proceedings of the 12th International Conference on Business Excellence 2018. DOI: 10.2478/picbe-2018-0012.10.2478/picbe-2018-0012
  4. Canavire-Bacarreza, G., Martinez-Vazquez, Vulovic, V. (2013). Taxation and Economic Growth In Latin America. IDB WP No. IDB-WP-431.
  5. Drummond, P., Daal, W., Srivastava, N., Oliveira, L.E. (2012). Mobilizing revenue in Sub Saharan Africa: empirical norms and key determinants. IMF Working Paper WP/12/108, Washington DC: International Monetary Fund.10.5089/9781475503296.001
  6. Ekwe, M.C., Nuhu, D.P. (2020). Petroleum profit tax revenue and agricultural development in Nigeria: An empirical investigation. AE-FUNAI Journal of Accounting, Business and Finance, 6 (1), 187–195.
  7. Gashi, B., Asllani, G., Boqolli, L. (2018). The effect of tax structure in economic growth. International Journal of Economics and Business Administration, 6 (2), 56–67. DOI: 10.35808/ijeba/157.10.35808/ijeba/157
  8. Gujarati, D.N., Porter, D.C. (2009). Basic Econometrics (5th Ed.). Boston: McGraw-Hill Irwin.
  9. Hakim, T.A. (2020). Direct versus indirect taxes: impact on economic growth and total tax revenue. International Journal of Financial Research, 11 (2), 146–153. DOI: 10.5430/ijfr. v11n2p146.10.5430/ijfr.v11n2p146
  10. IMF (2011). Revenue Mobilization in Developing Countries. IMF Staff Paper.
  11. Korkmaz, S. Yilgor, M., Aksoy, F. (2019). The impact of direct and indirect taxes on the growth of the Turkish economy. Public Sector Economies, 43 (3), 311-323. DOI: 10.3326/pse.43.3.5.10.3326/pse.43.3.5
  12. Lawal, A.I., Fidelis, E.O., Babajide, A.A., Obasaju, B.O., Oyetade, O., Lawal-Adedoyin, B., Ojeka, J.D., Olaniru, O.S. (2018). The Impact of Fiscal Policy on Agricultural Output in Nigeria. Journal of Environmental Management and Tourism, 9 (7), 1428–1442. DOI: 10.14505/jemt.v9.7(31).08.10.14505//jemt.v9.7(31).08
  13. Neog, Y., Gaur, A.K. (2020). Tax structure and economic growth: a study of selected Indian States. Journal of Economic Structure, 9 (38), 1–12. DOI: 10.1186/s40008-020-00215-3.10.1186/s40008-020-00215-3
  14. Nguyen, H.H. (2019). Impact of direct tax and indirect tax on economic growth in Vietnam. Journal of Asian Finance, Economics and Business, 6 (4), 129–137. DOI: 10.13106/jafeb.2019.vol6.no.4.129.10.13106/jafeb.2019.vol6.no4.129
  15. Nwanakwere, J.T. (2019). Tax and Economic Growth in Nigeria: An ARDL Approach. Jurnal Ekonomi & Studi Pembangunan, 20 (2), 124–134. DOI: 10.18196/jesp.20.2.5019.10.18196/jesp.20.2.5019
  16. Okoh, S.A., Amadi, U., Ojiya, E.A., Ani, E.C. (2019). Impact of Fiscal Policy on Agricultural Productivity in Nigeria: An Empirical Analysis. Journal of Business School, 2 (3), 7–27.10.26677/TR1010.2019.75
  17. Okolo, N.M., Ideh, O.A., Emengini, S.E. (2021). Electronic Corporate Tax, Aggregate Federally Collected Tax Revenues and Economic Growth: A Multivariate VAR Approach. Universal Journal of Accounting and Finance, 9 (3), 372–382. DOI: 10.13189/ujaf.2021.090311.10.13189/ujaf.2021.090311
  18. Oladipo, O.A., Iyoha, F., Fakile, A., Asaleye, A.J., Eluyela, D.F. (2019). Tax revenue and Agricultural performance: evidence from Nigeria. Problems and Perspectives in Management, 17 (3), 342–349. DOI: 10.21511/ppm.17(3).2019.27.10.21511/ppm.17(3).2019.27
  19. OECD (2005). Taxation and Social Security in Agriculture. OECD Publishing, Paris. DOI: 10.1787/9789264013650-en.10.1787/9789264013650-en
  20. Oluwaseun, O.A., Solomon, O.I., Yusuf, M.A. (2020). Impact of Fiscal Policy on Agricultural Output in Nigeria. International Journal of Academic Research in Business and Social Sciences, 10 (8), 224–243. DOI: 10.6007/IJARBSS/v10-i8/7528.10.6007/IJARBSS/v10-i8/7528
  21. Omodero, C.O., Dandago, K.I. (2019). Tax revenue and public service delivery: Evidence from Nigeria. International Journal of Financial Research, 10 (2), 82–91. DOI: 10.5430/ijfr. v10n2p82.10.5430/ijfr.v10n2p82
  22. Phiri, A. (2016). The growth trade-off between direct and indirect taxes in South Africa: Evidence from a STR model. Managing Global Transitions, 14 (3), 233–250.
  23. Rexha, D., Bexheti, A., Berisha, H. (2021). The impact of direct and indirect taxes on economic growth: an analytical approach from the Republic of Kosovo. International Journal of Public Sector Performance Management, 7 (1), 74–86. DOI: 10.1504/IJPSPM.2021.111968.10.1504/IJPSPM.2021.111968
  24. Sanjeeb, K.D. (2021). Impact of Goods and Services Tax on Indirect Tax Revenue of India: With Special Reference to Odisha State. Universal Journal of Accounting and Finance, 9 (3), 431–441. DOI: 10.13189/ujaf.2021.090318.10.13189/ujaf.2021.090318
  25. Stoilova, D. (2017). Tax structure and economic growth: Evidence from the European Union. Contraduria y Administracion, 62 (2), 1041–1057. DOI: 10.1016/j.cya.2017.04.006.10.1016/j.cya.2017.04.006
  26. Tanchev, S. (2016). The role of the proportional income tax on economic growth of Bulgaria. Ikonomicheski Izsledvania, 25 (1), 66–77.
  27. Zirra, C.T.O., Ezie, O. (2017). Government Fiscal Policy and Agricultural Sector Output in Nigeria: Evidence from Fully Modified Ordinary Least Square (FMOLS). Journal of Research in Business, Economics and Management, 8 (3), 1434–1443.
DOI: https://doi.org/10.2478/foli-2022-0025 | Journal eISSN: 1898-0198 | Journal ISSN: 1730-4237
Language: English
Page range: 180 - 192
Submitted on: Dec 24, 2021
|
Accepted on: Sep 18, 2022
|
Published on: Dec 20, 2022
Published by: University of Szczecin
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2022 Cordelia Onyinyechi Omodero, Opeyemi Ajetumobi, published by University of Szczecin
This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 License.