• Tajudeen A. ADEGBITE Al-Hikmah University, Ilorin. Kwara State, Nigeria


Economic growth, inflow, vat, CIT, Custom and excise duties, Education tax, panel data, correlation


This study examined the impact of non-oil taxation inflow on economic growth in selected West African countries using World Bank panel data from 1999 to 2018. Ten (10) West African countries were purposefully selected from 1999 to 2018. Specifically, five francophone and Anglophone countries were selected for this study. Panel data analysis was employed to articulate the effect of independent variables (company income tax, Value added tax, Education tax, and Custom and excise duties.) inflow on dependent variable (economic growth (GDP)). The results showed that corporate income tax, Value added tax, Education tax and Custom and excise duties had positive significant effect on economic growth of West African countries.  In conclusion, non-oil taxation Inflow impacted economic growth significantly and positively in selected West African countries. This predicated that money realized as taxation income has been utilized effectively, productively and efficiently on economic enhancement in terms of employment creation, roads construction, income distribution, provision of infrastructural facilities and economic stability. This study postulated that West African countries should lay mush emphasis on the collection of non-oil taxation effectively especially VAT and CIT, and expend much of this revenue prudently for the augmentation and enrichment of the populace.

Author Biography

Tajudeen A. ADEGBITE, Al-Hikmah University, Ilorin. Kwara State, Nigeria

Dr Tajudeen A. AdegbiteSenior Lecturer, and Ag. HOD.,Al-Hikmah University,Ilorin. Kwara State, Nigeria



Abiola, James and Asiweh, M. (2012) Impact of tax Administration on Government Revenue in

a developing economy. A case study of Nigeria. International Journal of Business and

Social Science, 3 (8 ).

Adegbite T. A. (2016). Empirical Analysis of the Effect of Education Tax on Human Capital

Development in Nigeria. International Journal of Research in Engineering and Applied

Sciences (IJREAS), 6 (12);103-118

Adegbite T.A. and Agboola, S. (2019). Analysis of the Impact of Public Debt and Recurrent

Expenditure on Economic Growth In Nigeria. LASU Journal of Management Sciences,

(1): 72-79

Adegbite T.A. & Ajagbe T.S. (2018). An Evaluation of the Effect of Indirect Tax on Economic

Growth of Nigeria. Al-Hikmah Management Review, 3(1): 83-94

Adegbite T.A. (2019). “Does Taxation Has Impact on Investment? An Empirical Response from

Co-Integration Analysis.” Annals of Spiru Haret University. Economic Series, 19(4):57-

Almfraji, M.A. & Almsafir, M.K. (2014). Foreign direct investment and economic growth

literature review from 1994 to 2012. Procedia-Social and Behavioral Sciences, 129, pp.


Anyanwu, J.C. & Yameogo, N.D. (2015). What drives foreign direct investments into West

Africa? An empirical investigation. African Development Review, 27(3);199-215.

Asiedu, E. (2013). Foreign direct investment, natural resources and institutions. International

Growth Centre, Working Paper Series.

Franzsen, R. C. D. (2012). Encouraging Tax Compliance for Improved Revenue Mobilization.

Retrieved October 3, 2014 from _encouraging_tax_compliance_2012paper1.pdf

Kayaga, L. (2007). Tax Policy Challenges Facing Developing Countries: A case Study of Uganda.

A Thesis submitted to the Faculty of Lawfor a Master Degree in Law Queen’s University

Kingston, Ontario, Canada.

Marozva G. and Makoni P.L. (2018). Foreign Direct Investment, Infrastructure Development and

Economic Growth in African Economies, ACTA Universitatis Danubius, 14 (6); 90-

Njoku, C. & Chigbu, E. (2015). Taxation and the Nigerian economy: Management Studies and

Economic Systems, 2(2), 111-128.

Nyamadi (2014). Tax Policy and Economic Growth: Evidence from Ghana. Being A Thesis

submitted to the University of Ghana, Legon in partial fulfilment of the requirement for

the award of Master of Philosophy Economics Degree.

Ofori-Abebrese G. & Adukonu S.F.K. (2016) Relative Impact of Various Taxes on Poverty in

Ghana Mediterranean Journal of Social Sciences, 7(3); 150-161

Ogbonna, G. N., & Appah, E. (2012). Impact of petroleum revenue and the economy of Nigeria.

Current Research Journal of Economic Theory, 4(2); 11-17

Primož, D., & Suzana, L. (2018). Labour taxation and its impact on employment growth.

Managing Global Transitions, 10(3), 301–318.

Yahaya &Yusuf (2019). The impact of non-oil tax revenue on economic growth in Nigeria,

Journal of Accounting and Management, 9(2); 56-69.




How to Cite

ADEGBITE, T. A. (2020). AN ASSESSMENT OF NON-OIL TAXATION INFLOW ON ECONOMIC GROWTH: VERDICT FROM WEST AFRICAN COUNTRIES. Annals of Spiru Haret University. Economic Series, 20(2), 87–104. Retrieved from