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  <title>Impact of Direct and Indirect Tax on the Nigerian</title>
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  <place>
   <placeTerm type="text">Jakarta</placeTerm>
   <publisher>Binus University</publisher>
   <dateIssued>November 2017</dateIssued>
  </place>
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  <extent>p. 207 - 214</extent>
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 <note>This research examined the direct and indirect impact of taxation on the Nigerian economic growth. This research&#13;
centered on two major objectives by focusing on the trend of direct and indirect tax and the impact of the Nigerian&#13;
tax system on the growth of the economy. The research adopted the descriptive research design. The secondary&#13;
source of data was also engaged as this data was from CBN statistical bulletin and the annual reports from&#13;
1994-2013. The research also used the ordinary least square regression technique. With the use of E-views 7.1&#13;
to analyze the data, the first objective was achieved by using graphical analysis while the second objective used&#13;
ordinary least square regression analysis. The results reveal that the direct and indirect tax have a positive impact&#13;
on the economy of Nigeria. Therefore, it is recommended that government should take advantage of taxation and&#13;
promote tax system in Nigeria.&amp;nbsp;</note>
 <note type="statement of responsibility"></note>
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 <identifier type="isbn">20871228</identifier>
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  <physicalLocation>Perpustakaan - Sekolah Tinggi Manajemen PPM Pusat Informasi Manajemen</physicalLocation>
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