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THE EFFECT OF VALUE ADDED TAX IN NIGERIA INDUSTRIES

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Project Topic:
THE EFFECT OF VALUE ADDED TAX IN NIGERIA INDUSTRIES

Attributes:

Format: MS word
Chapters: 1-5
Pages: 70
Sections: questionnaire, Data Analysis, Abstract, etc

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INTRODUCTON

1.1     BACKGROUND OF STUDY

Value added tax is a concept in Nigeria introduction in January 1994.It antecedent contract to 1987 when structural adjustment programme [SAP]was introduced in the country.

The architects of (SAP) which include the world bank and international monetary fund (IMF) had advised on total review of tax system in the country as a panacea for economic recovery.

The federal military government responded by setting up several committee in succession, which culminated in the introduction of VAT in 1994 through decree 102 promulgated in 1993.

Prior to the introduction of vat, sales tax had been in operation. Following recommendation from the committee, sales tax was abolished and VAT introduced as its replacement.

The economic blue print behind SAP was generally to a tract more revenue for government. Specifically VAT apart from halting wide deficit in government account resulting from government expenditure running steadily ahead of revenue, also intend to:

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