Stamp Duty Tax and Growth of Economy: Evidence from Nigeria


  • Ezejiofor Raymond A.

    Department of Accountancy, Nnamdi Azikiwe University, PMB 5025, Awka, Nigeria

  • Apete Collins

    Department of Accountancy, Nnamdi Azikiwe University, PMB 5025, Awka, Nigeria



This study looked at the impact of the Nigerian stamp duty tax on the growth of the economy. Time series data were employed spanning the years 1999-2020. For various years, related data were extracted from the Central Bank of Nigeria Statistical Bulletin, the Bureau of National Statistics, and Federal Inland Revenue Service reports. E-view 9.0 was used to test the hypothesis using the ordinary least square. The study outcome revealed that stamp duty has an insignificant and positive impact on Nigeria’s economic growth. It was recommended that the government improve public entities and provide strong government investment as a source of domestic revenue generated from various business activities.


Taxation; Stamp duty tax; Growth of economy


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How to Cite

Raymond A., E., & Collins, A. (2023). Stamp Duty Tax and Growth of Economy: Evidence from Nigeria. Macro Management & Public Policies, 5(1), 50–56.


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