直接税和农业财政

C. Omodero, Opeyemi Ajetumobi
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引用次数: 0

摘要

研究背景:多年来,尼日利亚的粮食生产融资一直是一个令人担忧的问题,导致整个国家经历了严重的粮食不安全,这是对一次所需的完全不必要的不敏感的直接后果。这项研究考虑了所有这些疑虑,旨在弄清楚直接税在多大程度上可以通过将更多的直接税收入专门用于农业活动来缓解这种压力。目的:本研究的主要和特殊目的是调查直接税收对尼日利亚农业融资的影响。在本研究中,使用了直接税,如碳氢化合物税,个人应税收入和企业所得税。研究方法:通过收集经济合作与发展组织(经合组织)关于尼日利亚中央银行统计公报中选定的直接税和农业支出的二手数据进行评估。这项研究从2012年持续到2021年。本研究采用多元回归策略。结果:研究结果表明,所有直接税类型对农业资金的影响都可以忽略不计。这导致有人建议修改尼日利亚的税收规则,以便将大量税收用于农业。新颖性:对农业税收融资的研究较少。本研究补充了这一领域的少量文献,并从经验上确定了新兴国家需要有一个能够满足农业生产力投资要求的税收制度。
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Direct Taxes and Agricultural Finance
Abstract Research background: Food production financing in Nigeria has been a source of concern for many years, causing the entire country to experience intense food insecurity as a direct consequence of entirely unnecessary insensitivity to what is needful at a time. This research took all of these misgivings into consideration and aims to figure out the degree to which direct taxes could alleviate this pressure by earmarking more direct tax receipts to farming activities. Purpose: The major and particular objective of this study is to investigate the effect of direct taxation on agricultural financing in Nigeria. For this research, direct taxes such as the hydrocarbon tax, taxable income of individuals, and corporate income tax are used. Research methodology: The evaluation is carried out by collecting secondary data from the Organization for Economic Cooperation and Development (OECD) on selected direct taxes and agricultural outlay from the Central Bank of Nigeria’s Statistical Bulletin. The study runs from 2012 to 2021. The research utilizes a multiple regression strategy. Result: The findings demonstrate that all of the direct tax types examined have a negligible impact on agricultural funding. This leads to the suggestion that Nigerian tax rules be modified to allow for a significant use of tax revenue for agriculture. Novelty: Investigations on agricultural financing through tax receipts have been scarce. This study adds to the small amount of literature in this area and has empirically established the need for an emerging nation to have a tax system that will meet the investment requirements of agricultural productivity.
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