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. a.Problem of non-compliance of government services industries. b.Failure of some state such as Sharia States to comply by opposing payment of VAT on alcohol. c.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 CONTENTS Cover page Title page Dedication Approval page Acknowledgement Abstract Table of contents
CHAPTER ONE INTRODUCTION 1.1Statement of problem and purpose of the study 1.2Rationale of the study 1.3Significance of the study 1.4Background of the study 1.5Definition of terms
CHAPTER TWO 2.1History of taxation and evolution of VAT in Nigeria 2.2Administration policy VAT 2.3The Vat technical committee and it’s function 2.4Vat account and records 2.5Vat audit and investigation 2.6Vat operations in banks and financial institution 2.7Problems of Vat in Nigeria
CHAPTER THREE 3.1Hypothesis  3.2Method of data collection and analysis 3.3Sources of data and location of data  3.4Limitations of the study
CHAPTER FOUR 4.1Data presentation 4.2Data analysis 4.3Discussion of results of analysis                                
CHAPTER FIVE 5.1Summary 5.2Conclusion 5.3Recommendation 5.4Bibliography