AN ASSESSMENT OF VALUE ADDED TAX (VAT) AS A FISCAL POLICY MEASURE FOR ECONOMIC RECOVERY IN NIGERIA
AN ASSESSMENT OF VALUE ADDED TAX (VAT) AS A FISCAL POLICY MEASURE FOR ECONOMIC RECOVERY IN NIGERIA
| dc.contributor.author | AUDU, IBRAHIM KYAKSE | |
| dc.date.accessioned | 2014-02-20T12:38:50Z | |
| dc.date.available | 2014-02-20T12:38:50Z | |
| dc.date.issued | 1995-11 | |
| dc.description | A PROJECT SUBMITTED TO THE POST GRADUATE SCHOOL, AUMADU BELLO UNIVERSITY ZARIA IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF THE DEGREE OF MASTERS OF BUSINESS ADMINISTRATION (MBA) OF AHMADU BELLO UNIVERSITY ZAR1A. DEPT. OF BUSINESS ADMINISTRATION INSTITUTE OF ADMINISTRATION A . B .U ZARIA NIGERIA NOV..1995. | en_US |
| dc.description.abstract | Since the early 1990 when Nigeria found a new money spinner in oil, othcr sectors of the economy like a g r i c u l t u r e and manufacturing were relegated to the background. Thus Nigeria became a rnonocultural economy, with oil accounting for more than ninety percent of its total foreign exchange earings. With the collapse of International oil price of 1981 and persistent softening of the International oil since then, and partly in domestic lapses led to internal and external debt crises. The failure of structural adjustment program-me and other rnonetary measures to rectify the fiscal imbalances made the governmenl to introduce Value Added Tax as a means of not only diversifying tlie revenue base of government but to generate revenue to improve the quality opf life of Nigerians. The use of taxation like Value Added Tax and the effort towards accountability and transparency on the the part of government lias contributed to the fiscal surplus recorded in the first quarter of 1995. Asa result of these, sound fiscal policy measures have been recognized as a key factor in the economic recovery of Nigeria. Their role in the economic history of the country cannot be overemphasized, They are found in all spheres of government policy formulation leading to macro-economic stability in the country. Sound, important techniques for examining a country's economic performance GOP, Domestic Price. Growth or Money stock, Growth or Credit, Balance of payments and Foreign Exchange flow have come to the forefront. issues pertaining to Fiscal Policy formulation, implementation, execution. evaluations are being scrutinized by policy makers the public and academicians. vii However, Value Added Tax being a new innovation in Nigeria, there exists the problem of inadequate publications on VAT to educate the public on the need to live upto their civic responsibilities thereby contributing their quota to the economic recovery of Nigeria. The few publications that arc available arc complex and not easily understood by the public. The shortcoming in this sector of the economy has led to many research being conducted in this area. The nature of taxation is complex itself and has always made research into the area not only difficult but challenging. Improving the quality of Fiscal Policy measures will not only lead to economic recovery but macro-economic stability, it is for this reason that the focus of this study is upon the assessment of Value Added Tax as a Fiscal Policy measure for economic recovery in Nigeria. | en_US |
| dc.identifier.uri | https://kubanni.abu.edu.ng/handle/123456789/2199 | |
| dc.language.iso | en | en_US |
| dc.subject | ASSESSMENT, | en_US |
| dc.subject | VALUE, | en_US |
| dc.subject | ADDED TAX, | en_US |
| dc.subject | FISCAL, | en_US |
| dc.subject | POLICY, | en_US |
| dc.subject | MEASURE, | en_US |
| dc.subject | ECONOMIC, | en_US |
| dc.subject | RECOVERY, | en_US |
| dc.subject | NIGERIA. | en_US |
| dc.title | AN ASSESSMENT OF VALUE ADDED TAX (VAT) AS A FISCAL POLICY MEASURE FOR ECONOMIC RECOVERY IN NIGERIA | en_US |
| dc.type | Thesis | en_US |