ABSTRACT
The instability of the Nigerian economy partly due to fluctuations in international oil prices led to suggestions and decisions that had been made which led to the introduction of value Added Tax (VAT) in 1993.
This thesis work entitled “Tax Payers perception on Value added tax system in Nigeria” aimed at assessing whether or not the introduction of VAT has been a success.
Research methods adopted included historical and descriptive methods. Data were obtained through the use of questionnaires, interviews, and documents. Data were analyzed through the use of simple percentages and qualitative analysis at the end of which useful information was obtained.
Findings made include the fact that revenue generated are of increase yearly. It was also discovered that the astronomical yearly increase of VAT collection does not really mean performance as the collection would have been higher if the VAT officials were properly remunerated and effective collection strategies and administrative machinery put in place.
Recommendations made include the need for better conditions of service, judicious use of the VAT proceeds by the benefiting governments, supply or provision of required operational tools, incentives to the VAT payers and the collecting agents and good and conducive operating environment.
INTRODUCTION
Every government, particularly those in developing countries, is worried about their country&...
ABSTRACT
The state of pubic properties in Nigeria is a source of worry to well meaning citizens of...
ABSTRACT
The research work focuses on the causes of Premarital Sex among Secondary School Girls and Its...
Background of the Study
Agriculture is one of Nigeria's most significant economic sectors, accounting for over 42 pe...
Background to the Study
Education is a vehicle which conveys people from unknown to known or from abstract to concrete...
ABSTRACT
This study seeks to examine the legal framework for the regulation of telecommunications in Nigeria and highlight the various em...
Background Of The Study
The introduction of electronic banking, online transactions and mobile banking...
ABSTRACT A clayey soil collected at Barkindo along Lamurde-Adamawa road, Numan Local Government area of Adamawa State, Nigeria, was stabilized with...
Abstract
This research examined the effect of social media on consumer buying behaviour of Jumia Nigeria in Calabar metr...
BACKGROUND OF THE STUDY
Block chain technology is one of the newest, hottest and most intriguing techno...