THE IMPLICATION OF NIGERIA VALUE ADDED TAX (VAT) ON THE PAYERS
CHAPTER ONE INTRODUCTION Taxes in modern economics are the most important source of government revenue. The are compulsory levies that are regularly imposed, and as a rule, not designated for a special purpose they are regarded as a contribution to the general revenue pool from which most government expenditure are financed. Taxation occupies a principal position in the Nigerian economy as in other countries. Value – Added –Tax was introduced ...
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