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ABSTRACT
The Capital gains tax has the potential to contribute more to total tax revenue and economic growth due to the huge capital assets disposal in Nigeria. Hence, this study examined the effect of capital gains tax, inflation and economic growth in Nigeria. In achieving this objective, the ex-post facto research design was adopted and secondary data were collected from the Federal Inland Revenue Service annual reports, CBN statistical bulletins, and the National Bureau of Statistics. The simple regression technique was adopted and analyzed using Eviews to establish the effect of the independent variables (capital gains tax, interest rate, and inflation rate) on the dependent variables (Gross Domestic Product) from 2003 to 2022.
