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THE PROBLEMS IN ADMINSTRATION OF VAT IN NIGERIA
ABSTRACT
In this study the objective of the researcher is to find out the problems of Administration of VAT in Nigeria, VAT is one the major sources of government revenue. To do this the researcher was able to discover that the following were some of the problems militating against administration of VAT in Nigeria.
Problem of non-compliance of government services industries.
Failure of some state such as Sharia States to comply by opposing payment of VAT on alcohol.
Inadequate Vat Zonal Offices in the country who can proper regulates VAT.
To solve these problems some hypothesis were put up to guide during the research work. Literature review and some reference were made to relate the problem of Administration of VAT in Nigeria by the researcher in the chapter two of the work.
The researcher then used hypothesis, method of data collection, sources of data and location of data for collecting necessary information required in the chapter three of the work
In chapter four, the researcher presented and analyse the data gotten. Also the hypothesis put up were vividly tested under this chapter.
Finally, at chapter five, the researcher after everything summarized the findings from the data gotten. And resolved into making reasonable conclusion before recommending at last.
TABLE OF CONTENT
CHAPTER ONE
INTRODUCTION
Statement of problem and purpose of the study
Rationale of the study
Significance of the study
Background of the study
Definition of terms
CHAPTER TWO
History of taxation and evolution of VAT in Nigeria
Administration policy VAT
The Vat technical committee and it’s function
Vat account and records
Vat audit and investigation
Vat operations in banks and financial institution
Problems of Vat in Nigeria
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