The Effect of Value Added Tax in Nigeria

The Effect of Value Added Tax in Nigeria

Project / Seminar Material
Reference ID: PS-12044-TM

DEDICATION

This research material titled “The Effect of Value Added Tax in Nigeria” is dedicated to God for his enabling grace, and to all computer enthusiasts who contributed to make life a pleasant experience during my research documentation.

ACKNOWLEDGEMENT

I extend my sincere gratitude to all those who contributed to the completion of this project. Special thanks to my Supervisor (Name of your Supervisor), the Head of Department (Name of your HOD), the Lecturers in the department of Banking and Finance (BF), Book Authors and Profound Scholars of existing or related project material on “The Effect of Value Added Tax in Nigeria” for their invaluable guidance, support, and expertise throughout the journey.

I am also grateful to your study area (mention any funding organizations, if applicable) for their financial assistance. This research would not have been possible without the encouragement and assistance of some stakeholders (mention any mentors, teachers, or colleagues). Additionally, I would like to acknowledge the understanding and patience of my family and friends during this endeavor. Your unwavering support has been a constant source of motivation. Thank you all for being part of this meaningful endeavor.

TABLE OF CONTENTS

PRELIMINARY PAGES

CHAPTER ONE

INTRODUCTION

    CHAPTER TWO

    LITERATURE REVIEW

    • 2.1 Introduction
    • 2.2 Conceptual Review
    • 2.3 Theoretical Framework
    • ⋮
    • 2.4 Empirical Studies

    CHAPTER THREE

    RESEARCH METHODOLOGY

    • 3.1 Introduction
    • 3.2 Research Design
    • 3.3 Population of Study
    • 3.4 Sampling and Sampling Technique
    • 3.5 Validation of Research Instrument
    • 3.6 Method of Data Collection
    • 3.7 Method of Data Analysis
    • 3.8 Questionnaire Administration
    • 3.9 Ethical Consideration
    • 3.10 Statistical Analysis

    CHAPTER FOUR

    DATA ANALYSIS, RESULT AND DISCUSSION

    • 4.1 Introduction
    • 4.2 Presentation and Analysis of Data
    • 4.3 Re-statement of Research Questions
    • 4.4 Test of Hypotheses
    • 4.5 Discussion of Findings

    CHAPTER FIVE

    SUMMARY, CONCLUSION AND RECOMMENDATION

    • 5.1 Introduction
    • 5.2 Summary of Findings
    • 5.3 Conclusion
    • 5.4 Recommendation
    • 5.5 Suggestion for Further Study

    REFERENCES

    APPENDIX A - “QUESTIONNAIRE”

    ABSTRACT

    This research work was aimed at study “The Effect of Value Added Tax in Nigeria, which has poses a lot of question in the inquisitive mind of some people as to “why” and “how” of the introduction.

    The reason of this study is to replace the existing sales tax which was a nationally levied tax, and objective of (VAT) are.

    1. To make room for more saving and subsequent investment since it minimizes consumption.
    2. To limit Nigerian from total dependence or oil revenue
    3. To maintain even tax incidence across various stage production
    4. To promote exports and discourage import because product for export are given tax exemption while product on import are taxed heavily

    It is equally believe that recommendation of this research work will be useful to ensure that VAT is painless to the poor masses, especially utilizing the fund from VAT on predetermined of diversifying the economy.

    This research work was presented in five chapters. Chapter of the study; the problem arose ambiguity in the definition of vatable and exempted goods, the ideas of the author to replace the existing sales tax, to assess and find out The Effect of Value Added Tax in Nigeria industries, through result achieved based secondary data.

    All these is to bring more people to the tax nominal roll, and help to change government source of revenue, persuade local sourcing of raw material and help to check appropriate consumption of luxury goods.

    The Effect of Value Added Tax in Nigeria

    CHAPTER ONE

    1.1 Introduction

    … As a prelude to other parts of this study, this chapter will discuss the background upon which this study was initiated, the statement of problems that led to this study, the Aim and Objectives of the study. Others are Significance of the study, Scope of work, Research hypothesis and questions, Limitation of the study and Definition of technical terms.

    …

    CHAPTER TWO

    2.0 Literature Review

    2.1 Introduction

    This chapter focuses on the review of related literature. A literature review includes the current knowledge as well as theoretical and methodological contributions to a particular topic. It documents the state of the art with respect to the topic you are writing. It surveys the literature in the topic selected. In this research work the literature review includes the …

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