AN EVALUATION OF TAX PAYERS PRECEPTION ON THE VALUE ADDED TAX IN NIGERIA
ABSTRACT This work was aimed at evaluating tax payers perception on value added tax system in Nigeria. In 1993 the Federal Government promulgated a Decree in respect of the introduction of VAT, which is a tax on the consumption of goods and services. This was in view of the numerous benefits, which could be derived from the exercise. Prior to the introduction of VAT sales, tax system was in operation but ...
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