Description
ABSTRACT
Value Added Tax (VAT) is a consumption tax on the value added to a product in the process of production. Like all other indirect taxes, it is a tax that targets the final consumer of goods and services. The main purpose of VAT in Nigeria is to increase government (state and Local) revenue from the non-oil sector thereby reducing the government’s dependence on oil sales and the budget deficits. In this research work my aim is to determine the stabilizing roles of VAT in the Nigerian economy. The study employed multiple regression analysis as a method of study using the ordinary least square (OLS) regression technique in estimation. Result of the analysis revealed that price level is not stimulated by VAT in Nigeria.
TABLE OF CONTENTS
Title Page
Approval Page
Dedication
Acknowledgement
Abstract
Table of Content
CHAPTER ONE:
1.0 INTRODUCTION
1.1 Background of the Study
1.2 Statement of Problem
1.3 Objective of the Study
1.4 Statement of Hypothesis
1.5 Scope of the Study
1.6 Significance of the Study
CHAPTER TWO:
2.0 LITERATURE REVIEW
2.1 Conceptual Framework
2.2 Inflation Rate
2.3 A Review of the Taxation System in Nigeria Historical Review
2.4 Economic Stability in Nigeria
2.5 Theoretical literature
2.6 Summary of Literature and Justification of the Study
CHAPTER THREE:
3.0 RESEARCH METHODOLOGY
3.0 Methodology and data
3.1 Methodologies
CHAPTER FOUR:
4.0 PRESENTATION AND ANALYSIS OF DATA
4.0 Presentation and Discussion of Results
CHAPTER FIVE:
5.0 CONCLUSION AND POLICY RECOMMENDATION
5.1 Conclusion
5.2 Recommendations
Bibliography