1. THE PROSPECTS, PROBLEMS AND CONTRIBUTIONS OF VALUE ADDED TAX (VAT) TO NIGERIA ECONOMY

» CHAPTER ONE 1.0 Introduction The implementation of Value Added Tax (VAT) in Nigeria started on 1st January, 1994. VAT is a tax on consumption. it is suffered when a person ingest goods and services. The enabling Act is the value added tax act 102 of 1993 (VATA 1993). Before the final introduction of…Continue Reading »