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June-2024
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Journal of Emerging Technologies and Innovative Research ( An International Scholarly Open Access Journal, Peer-reviewed, Refereed, Crossref DOI Journal )
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UGC Approved Journal no 63975(19)
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ISSN: 2349-5162 | ESTD Year : 2014 Volume 12 | Issue 10 | October 2025
New UGC Peer-Reviewed Rules
ISSN: 2349-5162 | ESTD Year : 2014 Volume 12 | Issue 10 | October 2025
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UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975
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Published Paper ID:
JETIR2406292
Registration ID:
542171
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Title
VALUE ADDED TAX: THE ANTIDOTE FOR A DYSFUNCTIONAL ECONOMY
Authors
Abstract
The objective of this study is to determine the effective and efficient administration of Value Added Tax in Nigeria. The introduction of VAT in Nigeria was properly conceived. It has improved the internally generated revenue of all tiers of government and consequently promoted even development at all levels of government. The attendant challenges of VAT include: improper book keeping in supermarkets and retail outlets; delay in refunding excess deductions to taxpayers and unawareness of the existence of VAT among others. The recommendation is to amend the 1999 constitution and include VAT in the relevant list in tandem with the provision of Value Added Tax Act of 1993. Taxpayers should also remit returns to the FIRS promptly within the provision of relevant Act.
Key Words
Returns, N50,000, goods, services, exempt, imported, Tax, Value.
Cite This Article
"VALUE ADDED TAX: THE ANTIDOTE FOR A DYSFUNCTIONAL ECONOMY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 6, page no.c754-c761, June-2024, Available :http://www.jetir.org/papers/JETIR2406292.pdf
ISSN
2349-5162 | Impact Factor 7.95 Calculate by Google Scholar
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Cite This Article
"VALUE ADDED TAX: THE ANTIDOTE FOR A DYSFUNCTIONAL ECONOMY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 6, page no. ppc754-c761, June-2024, Available at : http://www.jetir.org/papers/JETIR2406292.pdf
Publication Details
Published Paper ID: JETIR2406292
Registration ID: 542171
Published In: Volume 11 | Issue 6 | Year June-2024
Page No: c754-c761
Country: Yenagoa, Bayelsa, Nigeria .
Area: Science
ISSN Number: 2349-5162
Publisher: IJ Publication
Published Paper URL :: https://www.jetir.org/view?paper=JETIR2406292
Published Paper PDF: https://www.jetir.org/papers/JETIR2406292
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