THE ADMINISTRATION OF VAT IN NIGERIA

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 pageApproval pageDedication AcknowledgementAbstractTable of contents
CHAPTER ONE:1.0Introduction1.1Background of study1.2Statement of problem1.3Objective of the study1.4Scope of study1.5Limitation of study1.6Definition of terms
CHAPTER TWO:Literature Review2.0History of taxation and evolution of tax2.1Administration policy of VAT2.2The VAT Technical Committee and its function2.3VAT Account and Records2.4VAT Audit and Investigation2.5VAT operation in banks and financial institution2.6Merit, Demerit and problem of VAT.
CHAPTER THREE:3.0Summary of findings3.1Discussion of findings3.2Conclusion3.3RecommendationReferences