IMPLICATION AND IMPLEMENTATION OF VALUE ADDED TAX IN NIGERIA A Study of Federal Inland Revenue Services Kaduna
IMPLICATION AND IMPLEMENTATION OF VALUE ADDED TAX IN NIGERIA A Study of Federal Inland Revenue Services Kaduna
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Date
2000-10
Authors
BAMIDELE OMOLERE, AKINWUMI
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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 as well as circulars) made public from V.A.T
I Headquarters.
As motivation, the researcher was inspired by the fact that a new policy in
Nigeria, especially tax which is a citizen's most dreaded policy so to say, is
performing tremendously well amidst initial mixed reactions that greeted its
advent. To think that VA.T has not only proved successful but has gradually
warmed its way into the hearts of many is a marvel.
In addition, the researcher chose the topic for personal enlightenment since a
superficial knowledge of anything is not enough to take one very far.
Description
BEING A PROJECT SUBMITTED TO THE DEPARTMENT OF
BUSINESS ADMINISTRATION, AHMADU BELLO UNIVERSITY ZARIA
IN PARTIAL FULFILLMENT OF THE AWARD OF MASTER' DEGREE IN
BUSINESS ADMINISTRATION
OCTOBER, 2000
Keywords
IMPLICATION,, IMPLEMENTATION,, VALUE,, ADDED,, TAX,, NIGERIA, Study,, Federal,, Inland,, Revenue,, Services,, Kaduna