VALUE ADDED TAX (VAT) AS A SOURCE OF REVENUE IN NIGERIA, CASE STUDY OF THE FEDERAL INLAND REVENUE SERVICE (FIRS

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dc.contributor.authorILIYA, Isa Dibal
dc.date.accessioned2014-03-07T08:22:10Z
dc.date.available2014-03-07T08:22:10Z
dc.date.issued2004-08
dc.descriptionBEING RESEARCH PROJECT SUBMITTED TO THE POSTGRADUATE SCHOOL, AHMADU BELLO UNIVERSITY, ZARIA IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF THE DEGREE OF MASTER OF BUSINESS ADMINISTRATION (MBA) DEPARTMENT OF BUSINESS ADMINISTRATION AHMADU BELLO UNIVERSITY, ZARIA AUGUST, 2004en_US
dc.description.abstractIn partial fulfillment of the requirements for the award of Master of Business Administration (MBA) I have been chosen this topic “VAT as a source of Revenue n Nigeria” to examine how revenue is being generated with particular reference to the Federal Inland Revenue Service. The researcher has in the course of writing this project attempted to define what revenue and VAT (Value Added Tax) Revenue can be defined as money received as payments, income from all sources, while “VAT is a tax on the supply of goods and services which is eventually borne by the final consumer but collected at each stage of the production and distribution chain”. Revenue has two objectives, and these include raising fun to finance government expenditures and the use of fiscal policy (taxation) to control inflationary trends. Taxation is used to achieve economic growth, equitable distribution of wealth, encourage and protect industries within the economy and to ensure that the balance of payment of the country is in a healthy position, fight depression, allocate resources in a socially desirable manner, discourage consumption of certain goods, for example, luxurious cars, and goods that are dangerous to health e.g. cigarette control inflation and depression e.t.c. - 11 - The Nigerian VAT carries a single rate of 5% on all VATable goods and services and imports. Zero rate is assumed for export while they are goods and services exempted from the tax. The aims and objectives of this project, however, is to lay emphasis on the revenue generated though VAT with a view to suggesting ways of improving and consequently broadening collections.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/3476
dc.language.isoenen_US
dc.subjectVALUE ADDED TAX (VAT),en_US
dc.subjectSOURCE,en_US
dc.subjectREVENUE,en_US
dc.subjectNIGERIAen_US
dc.subjectCASE STUDY,,en_US
dc.subjectFEDERAL INLAND,en_US
dc.subjectREVENUE SERVICE.en_US
dc.titleVALUE ADDED TAX (VAT) AS A SOURCE OF REVENUE IN NIGERIA, CASE STUDY OF THE FEDERAL INLAND REVENUE SERVICE (FIRSen_US
dc.typeThesisen_US
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