EVALUATION OF THE PERFORMANCE OF VALUE ADDED TAX AS A REVENUE EARNER IN NIGERIA: 1994-2003

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EVALUATION OF THE PERFORMANCE OF VALUE ADDED TAX AS A REVENUE EARNER IN NIGERIA: 1994-2003

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 “An Evaluation of the Performance of VAT in Nigeria (1994-2003)” aimed at assessing whether or not the introduction of VAT has be 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.

TABLE OF CONTENT

Title page- – – – – – – – – i
Approval page – – – – – – – -ii
Dedication – – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Abstract – – – – – – – – – -v
Table of content – – – – – – – -vi

CHAPTER ONE
INTRODUCTION – – – – – – – -1
1.0 Background of the study – – – – -1
1.1 Statement of the problem – – – – -5
1.2 Purpose of the study – – – – – -6
1.3 Significance of the study – – – – -8
1.4 Research questions – – – – – -9
1.5 Scope of the study – – – – – – -10

CHAPTER TWO

LITERATURE REVIEW – – – – – – -11

CHAPTER THREE

Research methodology – – – – – – -39
Design of study – – – – – – – -40

CHAPTER FOUR

Presentation, analysis and interpretation of data – -48

CHAPTER FIVE

Summary of findings – – – – – – -60
Conclusion – – – – – – – – -61
Recommendations – – – – – – – -62
Suggestions for further research – – – – -64
References – – – – – – – – -65
Appendix I – – – – — – – – -68
Questionnaire. – – – – – – – -69

EVALUATION OF THE PERFORMANCE OF VALUE ADDED TAX AS A REVENUE EARNER IN NIGERIA: 1994-2003

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