THE PROBLEMS AND PROSPECT OF VALUE ADDED TAX (VAT) (A CASE STUDY IN ENUGU STATE)

ABSTRACT

Tax is the one of the channel through which government obtain revenue from corporate complete bodies, individuals and public establishment. Value Added    Tax on the other hand, is a tax that paid by the final consumer on any vailable products whether locally produced or imported.  It is in the light of the above that the researcher want to carryout out research on the problems and prospect of value added tax in Enugu state.  The project will be segmented into five chapters.  The first chapter will discuss the background of the study significance of the study, objectives of the study, limitations of the study, definition of terms among others. Furthermore, the second chapter centers on the literature review. The researcher will review other similar topic by seasoned authors again. Again should visit the officials of federal Inland Revenue in Enugu state in other to obtain information from them. Again chapter three of the work will discuss the source of data , population of the study sample size, validity and reliability of the research instrument etc.  Chapter four of the project will center on the data presentation of analysis and summary of results. And finally chapter five will discuss the summary of findings, conclusions and recommendations

 
TABLE OF CONTENT

Title Page                                        ii
Approval page                                    iii
Dedication                                    iv
Acknowledgement                                v
Abstract                                        vi
Table of Contents                                vii


CHAPTER ONE
INTRODUCTION
1.1    Background of the Study                        1
1.2    Statement of the Problems                    4
1.3    Purpose of the study                        5
1.4    Research Questions                            6
1.5    Significance of the study                        7
1.6    Scope and limitations    `                    7
1.7    Limitation Of The Study                         7
1.8    Definition of terms                             10

CHAPTER TWO:   
LITERATURE REVIEW
2.1    Definition of value added tax (vat)                 12
2.2    Contribution of VAT                            16
2.3    Offences and Penalties                        18
2.4    Method of collection and allocation                21

CHAPTER THREE:   
RESEARCH DESIGN AND METHODOLOGY
3.1    Methods of Research                        26
3.2    Source of data secondary/Primary                30
3.3    Population and Sample Size Determination           33
3.4    Sample Size Determination                     33
3.5    Description of Respondents                    34
3.6    Treatment of data                            36

CHAPTER FOUR   
DATA PRESENTATION AND ANALYSIS        37
4.0    Presentation, Analysis of Data                37

CHAPTER FIVE:   
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1    Findings                                49
5.2    Conclusions                            53
5.3    Recommendations                        55
Appendices
Bibliography