ABSTRACT
This project work “The Analysis of the Impact of Value Added Tax in Revenue Generation in Nigeria (2000 – 2009)” was necessitated by the need to assess the performance of Value Added Tax and ascertain it impact on revenue generation in Nigeria.
It focused on the effect of VAT on vatable persons especially as it relates to the demand and sales of it product, its profitability, contribution to the total revenue generated by the Federal Government, the entire economy and finally a comparison of the observed effect relative to what the desired effect should be.
Chapter one of this study will serve as introduction and other steps the research has adopted in the cause of carrying her investigation such are: background of the study, statement of problem, objective of the study, research question, hypotheses, scope, significance, limitation of the study and definition of terms.
Chapter two reviewed some related literatures; the need is for the researcher to see the view of other writers on the topic under study. It made up of theoretical and empirical review of related literature.
Chapter three deals on research design and methodology used in collecting data such as design, area of study, population of study etc
Chapter four treated presentation and analysis of data.
Chapter five sees for summary of findings, conclusion and recommendation.
TABLE OF CONTENT
Title Page i
Approval /Certification ii
Dedication iii
Acknowledgement iv
Abstract v
Table of Content vi
CHAPTER ONE: 1
1.0 Introduction 1
1.1 Background of the Study 1
1.2 Statement of Problem 4
1.3 Objective of the Study 4
1.4 Research Questions 5
1.5 Hypothesis 5
1.6 Scope of the Study 6
1.7 Significance of the Study 7
1.8 Limitation of the Study 8
1.9 Definition of Terms 9
References 10
CHAPTER TWO
2.0 Review of Related Literature 12
2.1 Theoretical Review of Related Literature 12
2.1.1 History of Value Added Tax 12
2.1.2 Meaning and Reasons for VAT 15
2.1.3 Nature of Value Added Tax 16
2.1.4 Operation of Value Added Tax 18
2.1.5 Administration of VAT in Nigeria 19
2.1.6 Registration of VAT 19
2.1.6.1 VAT Registration Number 21
2.1.6.2 VAT Returns and Remittance 21
2.1.7 Assessment of VAT 22
2.1.8 Type, Rate and Method of Calculation VAT 23
2.1.8.1 Types of VAT 23
2.1.8.2 Rates of VAT 24
2.1.8.3 Methods of Calculating VAT 25
2.1.9 VAT and other Form of Tax 26
2.1.10 Merits and Demerit of VAT 29
2.1.10.1 Merits of VAT 29
2.1.10.2 Demerits of VAT 29
2.1.11 Detailed List of Items and Services
Exempted from VAT 30
2.2 Empirical Review Related Literature 31
References 35
CHAPTER THREE
3.0 Design and Method 37
3.1 Research Design 37
3.2 Area of Study 37
3.3 Population of Study 37
3.4 Sources of Data 38
3.5 Sampling Method 38
3.6 Research Instrumentation 39
3.7 Validity and Reliability of Research Instrument 42
3.8 Methods of Investigation 43
References 44
CHAPTER FOUR
4.0 Presentation and Analysis of Data 45
4.1 Presentation and Analysis of Result 45
4.2 Test of Hypotheses 54
CHAPTER FIVE
5.0 Summary of Finding, Conclusion and Recommendation 64
5.1 Summary of Findings 64
5.2 Conclusion 66
5.3 Recommendation 67
Bibliography 70
Appendix I 72
Appendix II 75
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CITE THIS WORK
(2014, 12). The Analysis Of The Impact Of Value Added Tax On Revenue Generation In Nigeria (2000 – 2009).. ProjectStoc.com. Retrieved 12, 2014, from https://projectstoc.com/read/5935/the-analysis-of-the-impact-of-value-added-tax-on-revenue-generation-in-nigeria-2000-ndash-2009-3718
"The Analysis Of The Impact Of Value Added Tax On Revenue Generation In Nigeria (2000 – 2009)." ProjectStoc.com. 12 2014. 2014. 12 2014 <https://projectstoc.com/read/5935/the-analysis-of-the-impact-of-value-added-tax-on-revenue-generation-in-nigeria-2000-ndash-2009-3718>.
"The Analysis Of The Impact Of Value Added Tax On Revenue Generation In Nigeria (2000 – 2009).." ProjectStoc.com. ProjectStoc.com, 12 2014. Web. 12 2014. <https://projectstoc.com/read/5935/the-analysis-of-the-impact-of-value-added-tax-on-revenue-generation-in-nigeria-2000-ndash-2009-3718>.
"The Analysis Of The Impact Of Value Added Tax On Revenue Generation In Nigeria (2000 – 2009).." ProjectStoc.com. 12, 2014. Accessed 12, 2014. https://projectstoc.com/read/5935/the-analysis-of-the-impact-of-value-added-tax-on-revenue-generation-in-nigeria-2000-ndash-2009-3718.
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