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Latest project topic: An Assessment Of The Effectiveness Of Value Added Tax Administration In Nigeria contains information on the value-added tax in Nigeria and the importance of value-added tax in Nigeria. 

 

 

TABLE OF CONTENTS

               Pages

CHAPTER ONE: INTRODUCTION

1.1     Background of Study                                                         1

1.2     Statement of the Problem                                                         6

1.3     Objectives of Study                                                            7

1.4     Research Questions                                                                 8

1. Research Hypotheses                                                              8

1.6     Significance of the Study                                                         9

1.7     Scope of the Study                                                                   10

1.8     Limitations of the Study                                                          10

1.9     Definition of Terms                                                                 11

References                                                                               12

 

 

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1     Conceptual Framework                                                           13

1. Taxation: Meaning and Historical Perspective                         13
2. Value Added Tax: Concept, Types and Advantages                20

2.1.3  Objectives for the Imposition of VAT                                     22

2.1.4  Taxable Goods and Services                                                    22

1. Exempted Goods and Services                                                 25

2.1.6  Accounting for VAT                                                                26

2.1.7  Administration of VAT in Nigeria                                           28

2.2     Theoretical Framework                                                           30

2.3     Empirical Studies                                                                    35

References                                                                               43     

 

 

CHAPTER THREE: RESEARCH METHODOLOGY

3.0     Introduction                                                                             46

3.1     Research Design                                                                      46

3.2     Population of Study                                                           47

3.3     Sample Size                                                                             47

3.4     Method of Data Collection                                                       47

3.5     Model Specification                                                                 48

3.6     Method of Data Analysis                                                         49

          References                                                                               50

 

 

CHAPTER FOUR:  DATA PRESENTATION AND ANALYSIS

4.1     Introduction                                                                             51

4.2     Data Presentation and Analysis                                               51

4.3     Test of Hypotheses                                                                  56

CHAPTER FIVE:  SUMMARY OF FINDINGS, CONCLUSION                                              AND RECOMMENDATIONS               

5.1     Summary of Findings                                                              60

5.2     Conclusion                                                                              61

5.3     Recommendations                                                                             62

Bibliography                                                                           64

Appendix I: Data Used for the Study                                       67

Appendix II: Detailed Output of Regression                            68              

 

         

 

LIST OF TABLES

Table 1:      Sensitivity of Government Income to Value-Added Tax                                                                    52

 

Table 2:      Sensitivity of Consumption Pattern to Value                                               Added Tax                                                                     52

         

Table 3:      Sensitivity of Import of Vatable Goods to Value

                   Added Tax                                                                     53

 

Table 4:      Goodness of fit through R Square                                  54

 

Table 5:      Regression Analysis for Dependent and

                   Independent Variables                                                   55

 

Table 6:      ANOVA Result                                                              56

 

ABSTRACT

A country seeking to improve its revenue generation would opt for a concept enabling it to best realize its objectives with due regard to its peculiar socioeconomic makeup. One of these ways is by taxation.  This study seeks to assess the effectiveness of value-added tax administration so as to see whether value-added tax has affected certain macroeconomic variables in Nigeria.  The study period was 1993 through 2012. The study was guided by three (3) research objectives, questions and hypotheses.  The study was guided by three (3) research objectives, questions and hypotheses. 

 

The theoretical framework of the study was anchored on the expectancy theory of taxation and related literature to the research work was reviewed.   The data for the study was obtained from the Central Bank of Nigeria Statistical Bulletin.   Based on the analysis, the study found that value-added tax has significantly affected government income in Nigeria; value-added tax has significantly affected consumption patterns in Nigeria and value-added tax has significantly affected the level of imports in Nigeria. The study recommends among others that the government through its regulatory agencies should inject some fairness in the tax system in the area of consumption tax so that the burden of income tax would lessen on those with a low-income level.  In addition, the tax revenues should be properly distributed so that economic growth can be harnessed, especially in providing basic social amenities as well as infrastructures in Nigeria.

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