ABSTRACT
The aim of this research study is primarily to provide and update the review of the relevance of administration of Value Added Tax (VAT) in Nigeria.
Concerted efforts have been made to present a comprehensive work on value added tax (VAT) and the effect of its administration in Nigeria economy.
The work is divided into three chapters one starts with a general introduction into the content of the study. It went further to state the background of study, objective of study, scope of the study and limitation of study and finally the definition of terms.
Chapter two: a number of related literature review, history of taxation, evolution of tax, VAT administration policy, the VAT Technical Committee and its function, VAT audit and investigation, VAT operation in banks and finance, merits, demerits and problems of VAT administration in Nigeria.
Chapter three sets the presentation of discussion of the findings made in the study, then recommendations and conclusion.
TABLE OF CONTENTS
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of contents
CHAPTER ONE:
1.0Introduction
1.1Background of study
1.2Statement of problem
1.3Objective of the study
1.4Scope of study
1.5Limitation of study
1.6Definition of terms
CHAPTER TWO:
Literature Review
2.0History of taxation and evolution of tax
2.1Administration policy of VAT
2.2The VAT Technical Committee and its function
2.3VAT Account and Records
2.4VAT Audit and Investigation
2.5VAT operation in banks and financial institution
2.6Merit, Demerit and problem of VAT.
CHAPTER THREE:
3.0Summary of findings
3.1Discussion of findings
3.2Conclusion
3.3Recommendation
References