IMPACT OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGERIA
Abstract
ABSTRACT
The paper examined the impact of value added tax on revenue
generation in Nigeria. The Secondary Source of data was sought
from Central Bank of Nigeria statistical Bulleting (2010), Federal
Inland Revenue Service Annual Reports and Chartered Institute of
Taxation of Nigeria Journal. Data analysis was performed with the
use of stepwise regression analysis. Findings showed that Value
Added Tax has statistically significant effect on revenue generation
in Nigeria. The study recommends that there should be dedication
and apparent honest on the parts of all agents of VAT with respect
to the collection and payment and that government should try as
much as possible to improve on the way of collecting value added
tax.
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