Trade Taxes, Domestic Taxation, and Nigeria’s Global Value Chain Participation: Trends and Implications (1995–2024)
Chukwuyem, Obi Paul, Jonathan Oniore & Michael Akpan · Journal of Economics, Management and Trade · 2025
Aims: Considering the dynamics between taxes and participation in the Global Value Chain (GVC) can serve as an aid to understanding how both variables interact to modify revenue structure and determine trade trends. In Nigeria, there is a dearth of studies undertaking this assess...