Implication And Implementation Of Value Added Tax In Nigeria A Study Of Federal Inland Revenue Services Kaduna

📄 Project Abstract

The topic of this research - implications and implementation of Value Added Tax (V.A.T) in Nigeria: A study of Federal Inland Revenue services, Kaduna, assesses taxation as a whole, views the Nigerian economy and gives an insight into circumstances that led to the introduction of a new tax into the Nigerian tax system. The concept of VA.T as regards its operation has also been discussed alongside its working procedure. The relative achievements, impact, problems and prospects of V.A.T have not been left out either, it must, however, be noted that this work may not have touched all things, in as much as it is hinged on areas relevant to the study alone. The researcher made use of primary and secondary sources of data. The primary source of data consists of information gathered from administered questionnaires and through the structured interview with V.A.T. officers while the secondary data consists of textbooks, encyclopaedia, magazines, periodicals (such as journals and seminar papers...