VALUE ADDED TAX ADMINISTRATION IN NIGERIA (PROSPECTS & PROBLEMS)
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Countries seeking to improve its revenue generation would opt for a concept enabling it to best realize its objective with due regards to its peculiar socio-economic make-up, one of the way is by taxation. Value Added Tax (VAT) was first introduced in France in 1954; it has been embraced by well over seventy countries all over the world. Japan, Canada, the state ...
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