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 This study was on Value Added Tax (VAT) law and administration in Nigeria. The specific objectives of the study are to: (i) ascertain whether the VATable items stipulated in the VAT laws are sufficient to substantially increase the revenue base of government, (ii) examine the challenges inherent in the law relating to assessment and administration of VAT in Nigeria, (iii) ascertain the effect of VAT on Total Tax Revenue and (iv) determine the effect of VAT on Gross Domestic Product (GDP). This study employed both primary (interview & questionnaire) and secondary data from 2003 – 2012 obtained from publications of National Bureau of Statistics (NBS), Central Bank of Nigeria (CBN), Federal Inland Revenue Services (FIRS). Other sources of data used are journals research papers, text books and other academic works directly related to this work. 302 respondents were selected from a population of 1223 staff of Federal Inland Revenue Services (FIRS). The data obtained were analyzed with the aid of tables and simple percentages while the Hypotheses formulated were tested using Analysis of Variance (ANOVA) and simple regression. Findings revealed that VAT has brought significant increase in government revenue. Findings also showed that VAT contributed significantly to total tax revenue in Nigeria. The study recommended thatFIRS should strive to expand the coverage of VAT items to those who are outside the tax net specifically the section on exempted agricultural product. Specific agricultural products should be mentioned as it is done by other African Countries like South Africa and also increase the enforcement on compliance level of citizenry. Key words:Tax, VAT, Revenue, Economy and Administration.

Project detailsContents
Number of Pages154 pages
Chapter one Introduction
Chapter two Literature review
Chapter three  methodology
Chapter  four  Data analysis
Chapter  five Summary,discussion & recommendations
Chapter summary1 to 5 chapters
Available documentPDF and MS-word format


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