Value Added Tax: Its Implication on Government Revenue

Only available on StudyMode
  • Download(s) : 54
  • Published : March 5, 2013
Open Document
Text Preview

Contents Page Title page i Certification ii Declaration iii

Dedication iv
Acknowledgement v Table of Contents vi-viii
Abstract ix CHAPTER ONE: Introduction
1.1 Overview 1 1.2 Statement of the problem 3 1.3 Objective/Purpose of the study 5 1.4 Research questions 5 1.5 Research Hypotheses 6 1.6 Significance of the study 6 1.7 Definition of terms 7 1.8 Limitations of the study 8 1.9 Organization of the study 9 References 10

CHAPTER TWO: Review of literature
2.0 Introduction 11 2.1 Concept of value added tax 11 2.2 Objectives of value added tax in Nigeria 14 2.3 Implications of value added tax on revenue generation in Nigeria 15 2.4 The benefits of VAT in Nigeria 17 2.5 Arguments against Value Added Tax in Nigeria 19 2.6 Types of Value Added Tax in Nigeria 21 2.7 Administration of VAT in Nigeria 22 2.8 Vatable goods and services in Nigeria and their rates 24 2.9 Exempted goods and services 28 2.10 Methods of Calculating VAT in Nigeria 29 References 32

CHAPTER THREE: Research Methodology
3.0 Introduction 33 3.1 Research Design 33 3.2 Sampling Procedure/Sample Size Determination 33 3.3 Data Collection Method 34 3.4 Data Analysis Techniques 34 References 36

CHAPTER FOUR: Presentation...
tracking img