Effect of Goods and Services Tax on Capital Expenditure in Nigeria

This study is an empirical examination of the effect goods and services tax on capital expenditure in Nigeria for period 2005 - 2020. The specific objectives are to ascertain value added (VAT) (CAPEX) secondly determine Customs Excise Duties Nigeria. theoretically linked Benefit Received Theory. was ex-post-facto research which made use secondary data obtained from Central Bank Statistical Bulletin. employed descriptive statistics graphical representation using E-Views 10 software check trends, linearity or otherwise data. Regression model applied determining extent exerted by custom excise duties (CED). result analysis revealed that duo independent variables had a significant positive expenditure. implication this finding has been influenced significantly customs duties. concluded long-run relationship existed among VAT, CED It therefore recommended revenues generated VAT should be invested allocated adequately major domestic sectors economy so as expand revenue sources nation.