THE EFFECT OF VALUE ADDED TAX (VAT) IN NIGERIA INDUSTRIES
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO STUDY Value added tax is a concept in Nigeria introduction in January 1994.It antecedent contract to 1987 when structural adjustment programme was introduced in the country. The architects of (SAP) which include the world bank and international monetary fund (IMF) had advised on total review of tax system in the country as a panacea for economic recovery. The federal military government responded by setting ...
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