TREND AND VOLATILITY OF VALUE ADDED TAX AND OIL TAX REVENUE IN NIGERIA: IMPLICATION FOR GOVERNMENT BUDGETING
This study investigates the trend and volatility of value added tax revenue and oil tax revenue in Nigeria. It investigates the research questions raised using data on value added tax revenue and oil tax revenue generated in the Nigerian economy during the period 2001 to 2016. The data which were secured from the Central Bank of Nigeria Statistical Bulletin were converted to quarterly data and analyzed using E-View facilities. Empirical analysis of the data intends to highlight how tax re...