ABSTRACT
Generation of fund by the government to finance its expenditure comes from many ways, one of which is through taxation.
One aspect of such taxation is the value added tax ( VAT). Since the introduction of this tax, certain anomalies have been observed within the economic circle.
This project however, seeks to address the issue of prospectus, problem and effects of the newly introduced system of taxation, VAT on revenue mobilization in Nigeria.
Chapter one: deals with the introduction this discusses among other things the statement of problem; purpose of the study, rationale of the study, significant of the study, background of the study.
Chapter two this is the theoretical aspect of the project. This chapter is divided into four sub division here in, the researcher reviewed a lot of related issue of literatures on the technical aspect of the project to enhance easy under standing by anyone who comes across it.
Chapter three this is the research design and methodology it discuss the procedures which the researcher adopted in carrying out his research. Due to the nature of project writing in ND level, the researcher mainly used secondary data.
Chapter four this deals on the analysis and interpretation of data used ( whether secondary or primary data). It also contain the discussion of result of analysis where in the deduction made out of the literature reviewed.
Chapter five this is the summary of findings, conclusion and recommendation which include for further studies for future scholars. Having gone through the entire write up, the researcher came out with some suggested solution that government will adopt to enhance effective administration of VAT in the country (Nigeria). and also the researcher recommended some areas which the future researcher will research on.
TABLE OF CONTENT
Title page
Approval page
Dedication
Acknowledgment
Abstract
Table of content
CHAPTER ONE
1.1 Statement of problem and purpose of the study
1.2 Rationale of the study
1.3 Significance of the study
1.4 Background of the study
1.5 Definition of terms
CHAPTER TWO
Review of related literature
2.1 Features of value added tax (VAT)
2.2 History of VAT in Nigeria
2.3 The advantages of VAT in Nigeria
2.4 The disadvantages of VAT in Nigeria
2.5 Economic effects of VAT as indirect tax system
CHAPTER THREE
Hypothesis, research design and methodology
3.1 Hypothesis
3.2 Sources of data
3.3 Location of data
3.4 Method of data collection
3.5 Limitation of study
CHAPTER FOUR
Data presentation, analysis and discussion of result of analysis
4.1 Data presentation
4.2 Data analysis
4.3 Discussion of result of analysis
CHAPTER FIVE
Summary of findings, conclusion and recommendation
5.1 Summary of findings
5.2 Conclusion
5.3 Recommendation
Bibliography
