ANALYSIS OF VALUE ADDED TAX (VAT) SYSTEM IN NIGERIA.

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dc.contributor.authorDARASl GAMAWA, SHEHU
dc.date.accessioned2014-02-26T10:41:58Z
dc.date.available2014-02-26T10:41:58Z
dc.date.issued2000-09
dc.descriptionBEING A RESEARCH WORK PRESENTED TO THE POSTGRADUATE SCHOOL, AHMADU BELLO UNIVERSITY (ABU) ZARIA. IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER IN BUSINESS ADMINSTRATION (MBA) SEPTEMBER, 2000en_US
dc.description.abstractPrior to the discovery of oil, Nigeria was defendant on the exportation of agricultured products for its foreign exchange earnings. With the discovery of oil, things changed and the country relies so much on oil money for its foreign earnings. Oil prices started to dwindle moving the country's earning to drop. Internally revenue was a meagre percentage of the country's earnings. In 1993, the Federal Government promulgated degree 102 of 1993 which establishes the collection of value Added Tax (VAT) at the rate of 5%, as an additional source of income to the government. The tax, also known as consumption tax is levied on some goods and services out lined in the decree. The commencement date for the collection of the tax was 1st January 1994. This is the subject of this research work.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/2763
dc.language.isoenen_US
dc.subjectANALYSIS,en_US
dc.subjectVALUE,en_US
dc.subjectADDED,en_US
dc.subjectTAX (VAT),en_US
dc.subjectSYSTEM,en_US
dc.subjectNIGERIA.en_US
dc.titleANALYSIS OF VALUE ADDED TAX (VAT) SYSTEM IN NIGERIA.en_US
dc.typeThesisen_US
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