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THE IMPACT OF VALUE ADDED TAX ON THE PRODUCTIVITY OF MANUFACTURING ORGANISATIONS IN THE NIGERIAN ECONOMY

CHAPTER ONE 1.0     INTRODUCTION         1.1   BACKGROUND OF THE STUDY The federal government in 1991 set up a study group to look into and give recommendation of the administration and reform of indirect taxation. This was as a result of the inadequate revenue yield from non-oil taxes in Nigeria and the overdependence of the government on oil revenue. This group was to review the indirect taxation system in Nigeria, study the ...

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