@incollection{,
	
					
					
					862D559DABB011385DF37E904A440831
					,
	note={Type: Double Blind Peer Reviewed International Research Journal}
				,
	author={{Abomaye-Nimenibo} and {OBONG UNIVERSITY}},
	journal={{Global Journal of Human Social Sciences}},
	journal={{GJHSS}}2249-460X0975-587X10.34257/GJHSS,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}183940
}

@book{b0,
	
	
		,
	title={{Determinants of Aggregate Demand in Nigeria, 1970 -2005. An Unpublished Ph}}
		,
	author={{
			WAAbomaye-Nimenibo
		}}
		
			,
	year={2008}
		
		
			D Thesis of University of Port Harcourt
		
	

}

@book{b1,
	
	
		,
	title={{}}
		,
	author={{
			WAAbomaye-Nimenibo
		}}
		
			,
	year={2015}
			,
	publisher={Nimehas Publishers}
			,
	address={Petroleum Economics, Port Harcourt}
		
	

}

@book{b2,
	
	
		,
	title={{a) The Empirical Determinants of Aggregate Demand and its Effect on the Nigerian Populace}}
		,
	author={{
			WAAbomaye-Nimenibo
		}}
		
			,
	year={2017}
		
	

}

@incollection{b3,
	
	
		,
	title={{}}
	
	
		,
	journal={{Global Journal of Management and Business Research, E. Marketing}}
		
			17
			,
	year={December 23, 2017}
		
	

}

@book{b4,
	
	
		,
	title={{The Concept & Practice of Taxation in Nigeria}}
		,
	author={{
			AbomayeNimenibo
		} and {
			WA S
		}}
		
		
			,
	year={2017}
			,
	publisher={Nimehas Publishers}
			,
	address={Port Harcourt}
		
	

}

@book{b5,
	
	
		,
	title={{The Wealth of Nations}}
		,
	author={{
			AdamSmith
		}}
		
			,
	year={1776}
			,
	address={London}
		
	

}

@book{b6,
	
	
		,
	title={{Everyman's Library Ltd}}
		
	

}

@incollection{b7,
	
	
		,
	title={{An Empirical Analysis of Tax Leakages and Economic Growth in Nigeria}}
		,
	author={{
			TOAdedeji
		} and {
			CSOboh
		}}
		
		Inc. 2012
	
	
		,
	booktitle={{Finance and Administrative Sciences}}
				
			,
	year={2010. 2012}
		
	
	,
	note={Euro Journals}

}

@incollection{b8,
	
	
		,
	title={{Customs and Excise Duties Contribution TowardsThe Development and Growth of Nigerian Economy}}
		,
	author={{
			FAdegbie
		} and {
			Falike
		}}
		
		
	
	
		,
	booktitle={{Finance and Administrative Sciences}}
				
			,
	publisher={Euro Journals, Inc}
			,
	year={2010. 2011. 2011}
		
	

}

@incollection{b9,
	
	
		,
	title={{Value Added Tax and Economic Growth of Nigeria}}
		,
	author={{
			SAAdereti
		} and {
			MRSanni
		} and {
			JAdesina
		}}
		
		
	
	
		,
	journal={{European Journal of Humanities and Social Sciences}}
		2220-9425 457
		
			10
			1
			,
	year={2011. 2011. 2011}
		
	
	,
	note={Special Issue}

}

@book{b10,
	
	
		,
	author={{
			AAkinola
		}}
		,
	title={{Why corruption resides in Nigeria? Headlines Daily Timespg}}
				
			,
	year={2001}
			
		
	

}

@incollection{b11,
	
	
		,
	author={{
			BDAlli
		}}
	
	
		,
	booktitle={{Managing the Tax Reform Process in Nigeria?}}
				
			,
	year={2009}
			42
			
		
	

}

@book{b12,
	
	
		,
	title={{Public Finance in a Developing Economy: The Nigerian Case}}
		,
	author={{
			AM OAnyanfo
		}}
		
			,
	year={1996}
		
		
			Department of Banking and Finance, University of Nigeria, Enugu Campus. Enugu
		
	

}

@book{b13,
	
	
		,
	title={{Financial System: Essex}}
		,
	author={{
			JCAnyanwu
		}}
		
			,
	year={1993}
			,
	publisher={Longman Group Ltd}
		
	

}

@book{b14,
	
	
		,
	author={{
			JCAnyanwu
		}}
		,
	title={{Monetary Economics: Theory, Policy and Institutions}}
				Onitsha
		
			,
	publisher={Hybrid Publishers}
			,
	year={1993}
		
	

}

@book{b15,
	
	
		,
	title={{}}
		,
	author={{
			JCAnyanwu
		}}
		
			,
	year={1997}
			,
	publisher={Nigerian Public Finance. Joanne Educational Publishers}
			,
	address={Onitsha}
		
	

}

@book{b16,
	
	
		,
	title={{Efficient tax collection and tax administration in Nigeria. A paper presented at a seminar organized by the University of Lagos consultancy Services Otta}}
		,
	author={{
			OAnyanwu
		}}
		
			,
	year={1997. May, 1997}
		
	

}

@book{b17,
	
	
		,
	title={{Principles and Practice of Nigerian Taxation}}
		,
	author={{
			EAppah
		}}
		
			,
	year={2004}
			,
	publisher={Ezevin Mint Printers and Publishers}
			,
	address={Port Harcourt}
		
	

}

@incollection{b18,
	
	
		,
	title={{The Problems of Tax Planning and Administration in Nigeria: The Federal and State Governments Experience}}
		,
	author={{
			EAppah
		}}
	
	
		,
	journal={{International Journal of Labour and Organizational Psychology}}
		
			4
			1-2
			114
			,
	year={2010}
		
	

}

@incollection{b19,
	
	
		,
	title={{The Challenges of Tax Mobilization and Management in the Nigerian Economy}}
		,
	author={{
			EAppah
		} and {
			JKOyandonghan
		}}
		
	
	
		,
	journal={{Journal of Business Administration and Management}}
		
			6
			2
			
			,
	year={2011}
		
	

}

@incollection{b20,
	
	
		,
	title={{Tax Policy for Economic Recovery and Growth}}
		,
	author={{
			JMArnold
		}}
	
	
		,
	booktitle={{Fiscal Policy and Economic Growth Relationship in}}
				Nigeria
		
			,
	publisher={Babalola and Aminu}
			,
	year={2011. 2011}
			121
			
		
	

}

@book{b21,
	
	
		,
	title={{Challenges of Tax Authorities, Tax Payers in the Management of Tax Reform Processes}}
		,
	author={{
			JU BAzubike
		}}
		
			,
	year={2009}
			,
	publisher={Joanne Educational Publishers}
			,
	address={Onitsha}
		
	

}

@incollection{b22,
	
	
		,
	title={{Boosting Revenue Generation by State Governments in Nigeria: The Tax Consultants Option Revisited}}
		,
	author={{
			DBariyima
		} and {
			NKiabel
		} and {
			GladsonNwoka
		}}
		
		
	
	
		,
	journal={{European Journal of Social Sciences}}
		
			8
			4
			,
	year={2009}
		
	

}

@book{b23,
	
	
		,
	title={{Public Finance. 14th Edn}}
		,
	author={{
			HLBhartia
		}}
		
			,
	year={2009}
			,
	publisher={Vikas Publishing House PVT Ltd}
			,
	address={New Delhi}
		
	

}

@incollection{b24,
	
	
		,
	author={{
			NSBonu
		} and {
			PedroMotau
		} and {
			P
		}}
		
		
	
	
		,
	booktitle={{The impact of income tax rates (ITR) on the economic development of Botswana?}}
				
			,
	year={2009. April, 2009}
			1
			8022
		
	

}

@book{b25,
	
	
		,
	author={{
			BrianMusaga
		}}
		,
	title={{Effects of Tax revenue on Economic Growth (Uganda's Experience}}
				
			,
	year={2007. 1987-2005}
		
	

}

@incollection{b26,
	
	
		,
	author={{
			NjokuChibu
		}}
	
	
		,
	booktitle={{Annual Report 2015 -Corporate Activities of Standard Alliances Insurance Plc}}
				
			,
	year={2015}
			40
			
		
	

}

@incollection{b27,
	
	
		,
	author={{
			EEngen
		} and {
			JSkinner
		}}
		
	
	
		,
	booktitle={{Tax revenue and Economic Growth}}
				
			,
	year={1996. Dec 1996}
			49
			42
		
	

}

@book{b28,
	
	
		,
	title={{The search for growth', In Policies for Long Run Growth, symposium series}}
		,
	author={{
			YaleFamoyin
		}}
		
			,
	year={1990}
		
	

}

@incollection{b29,
	
	
		,
	title={{}}
		,
	author={{
			AFestus
		} and {
			FSamuel
		} and {
			F
		}}
		
		
	
	
		,
	journal={{Company Income Tax and Nigeria Economic Development European Journal of Social Sciences}}
		
			22
			2
			,
	year={2007. 2011}
		
	

}

@book{b30,
	
	
		,
	title={{The negative impact of tax revenue on economic growth. An economic paper published by the Institute of Directors}}
		,
	author={{
			LGraeme
		}}
		econometrics.4th
		,
	editor={UK. 30. Gujarati, D.N.}
		
			,
	year={2003. 2007}
			,
	address={London}
		
	

}

@book{b31,
	
	
		,
	title={{Edition}}
		
			,
	publisher={McGraw-Hill. Publishing Company Limited}
			,
	address={New Delhi}
		
	

}

@book{b32,
	
	
		,
	title={{}}
		,
	author={{
			DNGujarati
		}}
		econometrics.5th
		
			,
	year={2007}
		
	

}

@book{b33,
	
	
		,
	title={{Edition}}
		
			,
	publisher={McGraw-Hill. Publishing Company Limited}
			,
	address={New York}
		
	

}

@incollection{b34,
	
	
		,
	title={{Increasing the capital income tax may lead to faster growth}}
		,
	author={{
			FGyani
		}}
	
	
		,
	journal={{European Economic Journal}}
		
			8
			22
			
			,
	year={1990}
		
	

}

@book{b35,
	
	
		,
	author={{
			Ikem
		}}
		,
	title={{Tax Structure and Economic growth in Nigeria}}
				Onitsha
		
			,
	publisher={Hybrid Publishers}
			,
	year={2011}
		
	

}

@book{b36,
	
	
		,
	title={{Introduction to Econometrics}}
		,
	author={{
			EkanemIyoha
		}}
		
			,
	year={2002}
			,
	publisher={March Publishers}
			,
	address={Benin City, Nigeria}
		
	

}

@incollection{b37,
	
	
		,
	title={{Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference}}
		,
	author={{
			KJakir
		}}
	
	
		,
	booktitle={{Role of Tax revenue in Economic Development?, James O. Alabede, ZaimahZainolAriffin and KamilMdIdris}}
				
			,
	year={2011. September 2011}
			3
			
		
	

}

@book{b38,
	
	
		,
	author={{
			MLJhingan
		}}
		,
	title={{The Economics of Development and Planning}}
				New Delhi
		
			,
	publisher={Prabhat Offset Press}
			,
	year={1995}
		
	
	,
	note={28th Revised Edition}

}

@book{b39,
	
	
		,
	title={{Money, Banking, International Trade and Public Finance}}
		,
	author={{
			MLJhingan
		}}
		
			,
	year={2004}
			,
	publisher={Vrinda Publications}
			,
	address={New Delhi}
		
	

}

@book{b40,
	
	
		,
	author={{
			MLJhinghan
		}}
		,
	title={{Macro-Economic Theory}}
				Delhi
		
			,
	publisher={Vrinda Publications (P) Ltd}
			,
	year={2003}
		
	
	,
	note={11th Revised Edition}

}

@book{b41,
	
	
		,
	author={{
			MLJhinghan
		}}
		,
	title={{Economics of Development and Planning}}
				New Delhi
		
			,
	publisher={Vikas Publishing House PVT Ltd}
			,
	year={2005}
		
	
	,
	note={38th edition}

}

@book{b42,
	
	
		,
	author={{
			JuseliusJohansen
		}}
		,
	title={{Journals of}}
				
			,
	year={1994}
		
	

}

@book{b43,
	
	
		,
	title={{}}
		,
	author={{
			Econometrics
		}}
		
			,
	year={1994}
			,
	publisher={Elsevier}
		
	

}

@book{b44,
	
	
		,
	title={{The National Question and Revenue Allocation: An articulation of some of the problems and issues. The National Questions and Economic Development}}
		,
	author={{
			MOKayode
		}}
		
			,
	year={1993}
			,
	publisher={Nigerian Economic Society}
			,
	address={Nigeria Ibadan}
		
	

}

@incollection{b45,
	
	
		,
	title={{Boosting Revenue Generation by State Governments in Nigeria: The Tax Consultants Option Revisited}}
		,
	author={{
			BDKiabel
		} and {
			NGNwokah
		}}
		
	
	
		,
	journal={{European Journal of Social Sciences}}
		
			8
			4
			,
	year={2009}
		
	

}

@book{b46,
	
	
		,
	title={{Tax Administration in Nigeria: The Impact of Using Revenue Consultants. A paper presented at the Workshop on Revenue Generation in the Oil Producing States of Nigeria Organised by Global Consults}}
		,
	author={{
			BKiabel
		} and {
			VUOgu
		}}
		
		
			,
	year={1999}
			,
	address={Port Harcourt}
		
	

}

@book{b47,
	
	
		,
	title={{Tax Competition, Foreign Direct Investment and Growth: Using the Tax System to Promote Developing Countries}}
		,
	author={{
			YMargalioth
		}}
		
			,
	year={2003}
			23
			
			,
	address={Virginia}
		
	

}

@incollection{b48,
	
	
		,
	title={{Taxation and Economic Growth}}
		,
	author={{
			GDMyles
		}}
	
	
		,
	journal={{Fiscal Studies}}
		
			21
			1
			
			,
	year={2000}
		
	

}

@incollection{b49,
	
	
		,
	title={{Tax evasion problems in Nigeria: A critique}}
		,
	author={{
			SMNzotta
		}}
	
	
		,
	journal={{Niger. Account}}
		
			40
			2
			
			,
	year={2007}
		
	

}

@incollection{b50,
	
	
		,
	title={{Tax policy reforms in Nigeria}}
		,
	author={{
			AOdusola
		}}
	
	
		,
	booktitle={{Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations}}
				Paris
		
			,
	publisher={OECD}
			,
	year={2006. 2006. 1995}
		
		
			03 United Nations University. World Institute for Development Economics Research
		
	

}

@incollection{b51,
	
	
		,
	title={{Impact of Petroleum Revenue and the Economy of Nigeria}}
		,
	author={{
			GNOgbonna
		} and {
			AEbimobowei
		}}
		
	
	
		,
	journal={{Current research Journal of Economic Theory}}
		
			4
			2
			,
	year={2011}
			,
	publisher={Maxwell Scientific Organization}
		
	

}

@book{b52,
	
	
		,
	author={{
			GNOgbonna
		} and {
			EbimoboweiA
		}}
		
		,
	title={{Impact of Tax reforms and Economic Growth in}}
				Nigeria
		
			,
	publisher={Maxwell Scientific Organization}
			,
	year={2011}
		
	

}

@book{b53,
	
	
		,
	title={{Burning Issues and Challenges of the Nigerian Tax Systems with Analytical Emphasis on Petroleum Profits Tax}}
		,
	author={{
			GNOgbonna
		}}
		
			,
	year={2011}
			,
	publisher={Chozu Publishers}
			,
	address={Delta State, Nigeria}
		
	

}

@book{b54,
	
	
		,
	title={{Banking and Finance in Nigeria: Bradford Shiva}}
		,
	author={{
			AJOjo
		}}
		
			,
	year={2008}
			,
	address={Graham Burn}
		
	

}

@book{b55,
	
	
		,
	title={{Personal income tax in Nigeria}}
		,
	author={{
			IOkpe
		}}
		
			,
	year={1998}
			,
	publisher={Enugu New Generation Books}
		
	

}

@book{b56,
	
	
		,
	title={{Income Tax Law and Practice in Nigeria}}
		,
	author={{
			CSOla
		}}
		
			,
	year={2001}
			,
	publisher={Heinemann Educational Books Nigeria Plc}
			,
	address={Ibadan}
		
	

}

@incollection{b57,
	
	
		,
	author={{
			AOlaseyitan
		} and {
			OSankay
		}}
		
		Inc. 2012
	
	
		,
	booktitle={{Finance and Administrative Sciences}}
				
			,
	year={2011. 2012}
		
	
	,
	note={Euro Journals}

}

@incollection{b58,
	
	
		,
	title={{The Guardian Newspaper, Friday}}
		,
	author={{
			OOlashore
		}}
	
	
		,
	booktitle={{Strategies for Economic Revival}}
				
			,
	year={1999. July 23}
		
	

}

@book{b59,
	
	
		,
	author={{
			COlopade
		} and {
			DOOlopade
		}}
		
		,
	title={{The Impact of Government Expenditure On Economic Growth and Development in Developing Countries: Nigeria as a Case Study}}
				
			,
	year={2010}
		
	

}

@incollection{b60,
	
	
		,
	author={{
			SEOmoruyi
		}}
	
	
		,
	booktitle={{Growth and Flexibility of Federal Government Tax Revenue: 1960-1979?}}
				
			,
	year={1983}
			21
			
		
	

}

@incollection{b61,
	
	
		,
	title={{}}
		,
	author={{
			JOrijh
		}}
	
	
		,
	journal={{Financial Management}}
		
			2
			,
	year={2001}
			,
	publisher={Splahmedia Organization}
		
	

}

@incollection{b62,
	
	
		,
	title={{Export and economic growth in Africa countries}}
		,
	author={{
			Oyejide
		}}
	
	
		,
	journal={{Economic International}}
		
			2
			
			,
	year={1975}
		
	

}

@book{b63,
	
	
		,
	title={{Effect of Fiscal Instability on Economic Growth in Nigeria}}
		,
	author={{
			Philips
		}}
		
			,
	year={1997}
			,
	publisher={Maduabibi Publishers}
			,
	address={Bayelsa State, Nigeria}
		
	

}

@book{b64,
	
	
		,
	author={{
			AYReuven
		} and {
			YoramMargalioth
		}}
		
		,
	title={{Tax Revenue in Developing Countries: Some Recent Support and Challenges to the Conventional View}}
				
			,
	year={2006}
		
	

}

@book{b65,
	
	
		,
	title={{Working paper presented to the Cross-National Workshop on the Role of Small, Medium Enterprises in Regional Economic Growth}}
		,
	author={{
			WilburReynolds
		}}
		
			,
	year={1990. March 28}
			,
	address={U.S; Coventry, United Kingdom}
		
		
			at the University of Warwick
		
	
	,
	note={Regional Characteristics, New Firms, and Economic Growth}

}

@incollection{b66,
	
	
		,
	title={{}}
	
	
		,
	journal={{The Holy Bible-Mark}}
		
			12
			
		
	
	,
	note={and Mathew}

}

@incollection{b67,
	
	
		,
	title={{Economic Growth and Tax Components: An Analysis of Tax Change in OECD}}
		,
	author={{
			MSTosun
		} and {
			S
		}}
		
	
	
		,
	journal={{Applied Economics}}
		
			37
			
			,
	year={2005}
		
	

}

@incollection{b68,
	
	
		,
	title={{Tax Structures and Economic Growth in Nigeria: Disaggregated Empirical Evidence}}
		,
	author={{
			DUmoru
		} and {
			MAAnyiwe
		}}
		
	
	
		,
	journal={{Research Journal of Finance and Accounting}}
		
			4
			2
			
			,
	year={2013}
		
	

}

@incollection{b69,
	
	
		,
	title={{}}
		,
	author={{
			:Note
		} and {
			PptRgdp
		}}
		
	
	
		,
	journal={{Source: CBN Statistical Bulletin}}
		
	
	,
	note={Various Issues}

}

@book{b70,
	
	
		,
	title={{}}
		,
	author={{
			D(Cit
		}}
		
	

}

@book{b71,
	
	
		,
	title={{}}
		,
	author={{
			Hannan-Quinn
		} and {
			Criter
		}}
		
		
			31
			17856
		
	

}

@book{b72,
	
	
		,
	title={{CED has a unit root Exogenous: Constant Lag Length: 0 (Automatic -based on SIC, maxlag=9) t-Statistic}}
				
	

}

@book{b73,
	
	
		,
	title={{}}
		,
	author={{
			*Mackinnon
		}}
		
			,
	year={1996}
			
		
	

}

@book{b74,
	
	
		,
	title={{Augmented Dickey-Fuller Test Equation Dependent Variable: D(CED) Method: Least Squares Date}}
		28/12/17 Time: 19:08
		
	

}

@book{b75,
	
	
		,
	title={{}}
		,
	author={{
			Sample
		}}
		
			,
	year={1981 2015}
		
	

}