An Appraisal of Value Added Tax as a Source of Revenue to Governments

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dc.contributor.authorDAHIRU, SANI MOHAMMED
dc.date.accessioned2014-03-07T14:01:14Z
dc.date.available2014-03-07T14:01:14Z
dc.date.issued2000-10
dc.descriptionBeing a Research Work Presented to the Department of Business Administration, Ahmadu Bello University, Zaria in Fulfillment for the Award of Masters Degree in Business Administration (MBA) October, 2000en_US
dc.description.abstractThe government of any Nation has among its duties Maintain of law, and order; Provision of necessary infrastructure such as Electricity, Education and health facilities. For the government to discharge these duties effectively, it needs fund which it derives from public expenditures. One of the major aveneus to derivation of this fund is Taxation. More often than not, this avenues of fund derivation are inadequate and insufficient to cover the needed government expenditures. As result, the need for an additional means widening the avenues of derivation Revenue via Taxation to meet government expenditures arose. Consequently, a study group was inaugurated to review taxation in Nigeria (1991) hence the introduction of Value Added Tax (VAT) as an additional source of revenue to the government. The major objective of this study is to among other things examine; The of Value Added Tax (VAT) as an additional source of revenue to the Federal Government. Analyzing the existing collection Strategies of VAT administration with a view to improvement in order to hinge the pitfalls of VAT avoidance and evasion. And review any other thing related to VAT Administration to improve efficiency and effectiveness. Accordingly, in detailed analysis of the data collected was carried out and a lot of findings regarding performance and problems of the strategies was made. Suggestions and recommendations for more effective and reliable strategies for VAT Administration and Collection were made for governmental consideration.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/3494
dc.language.isoenen_US
dc.subjectAppraisal,en_US
dc.subjectValue,en_US
dc.subjectAdded Tax,en_US
dc.subjectSource,en_US
dc.subjectRevenue,en_US
dc.subjectGovernmentsen_US
dc.titleAn Appraisal of Value Added Tax as a Source of Revenue to Governmentsen_US
dc.typeThesisen_US
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