[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
Canavire-Bacarreza, G., Martinez-Vazquez, Vulovic, V. (2013). Taxation and Economic Growth In Latin America. IDB WP No. IDB-WP-431.
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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.
]Search in Google Scholar
[
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
]Search in Google Scholar
[
Gujarati, D.N., Porter, D.C. (2009). Basic Econometrics (5th Ed.). Boston: McGraw-Hill Irwin.
]Search in Google Scholar
[
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
]Search in Google Scholar
[
IMF (2011). Revenue Mobilization in Developing Countries. IMF Staff Paper.
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
OECD (2005). Taxation and Social Security in Agriculture. OECD Publishing, Paris. DOI: 10.1787/9789264013650-en.10.1787/9789264013650-en
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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.
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
Tanchev, S. (2016). The role of the proportional income tax on economic growth of Bulgaria. Ikonomicheski Izsledvania, 25 (1), 66–77.
]Search in Google Scholar
[
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.
]Search in Google Scholar
