Full Project-ANALYSIS OF THE IMPACT OF VALUE ADDED TAX (VAT) ON NIGERIA ECONOMY

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ANALYSIS OF THE IMPACT OF VALUE ADDED TAX (VAT) ON NIGERIA ECONOMY (A STUDY OF FEDERAL INLAND REVENUE SERVICE)

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ABSTRACT

The objective of this research work is to analyze the impact of value added Tax (VAT) using Federal Inland Revenue Service as a study. The objective of this study include the following: to determine whether there is significant relationship between valued added tax and the Federal generated revenue; to determine the impact of value added tax on prices of goods and services. The research methodology involves survey method of sample size of 52 and use of questionnaire with chi-square to test the hypothesis which led to the following findings; that VAT as non-oil revenue increases the government revenue on total revenue with better percentage and this reduces the dependence of government on oil revenue. Based on these findings, we recommended that the statutory provisions and amend all faces or areas of laws that could be subject to multiple interpretations. The staff should be with remunerated with up to date incentives and working benefit to avoid the act of conniving with VAT payers.

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