VAT System

Title Page
Table Of Content

Chapter One
1.1 Introduction
1.2 Statement Of The Problem
1.3 Purpose Of The Study
1.4 Significance Of The Study
1.5 Organization Of The Study
1.6 Research Questions
1.7 Hypothesis
1.8 Definition Of Terms
1.9 Test Of Data
1.10 Limitation Of The Study
References

Chapter Two
2.0 Literature Review
2.1 Introduction
2.2 Some Definitions Of Vat And Taxation
2.3 Importance Of Taxes/Taxation
2.4 Tax Evasion And Tax Avoidance
2.5 Value Added Tax (Vat)
2.5.1 Background Of Vat
2.5.2 Origin Of Vat In Nigeria
2.5.3 Sales Tax
2.5.4 Vat As Replacement Of Sales Tax
2.2.5 Position Of Vat In Sales Taxes
2.5.6 Value Added Tax Versus Nigerian Sales Tax
2.5.7 Forms Of Vat
2.5.8 Major Features Of Vat
2.5.9 The Nature Of Vat
2.6.0 Administration And Policy
2.6.1 Registration
3.6.2 Suppliers
2.6.3 Schedules Of Vat Degree No 102 Of 1993
2.6.4 Determination Of Value
2.6.5 Returns
2.6.6 Remittance Of Vat
2.6.7 Liability To Vat
2.6.8 Records And Accounts
2.6.9 Vat Inspection
2.7.0 Offences And Penalties
2.8.1 Registration
2.8.2 Vatable Imported Services
2.8.3 Determination Of Value
2.8.4 The Right Of Appeal
2.8.5 Assessment
2.8.5 Assessment
2.8.6 Input Tax
2.8.8 Evidence Of Input Tax
2.8.9 Rendition Of Collection Returns By The Nigerian Customs Service (N.C.S)
2.9.0 Advantages Of V At
References

Chapter Three
3.0 Methodology
3.1 Introduction
3.2 Sampling Procedure
3.3 Method Of Data Collection
3.3.1 Questionnaires Design And Administration
3.3.2 Personal Interview
3.4 Statistical Technique
References

Chapter Four
4.0 Presentation And Analysis Of Data And Findings
4.1 Introduction
4.2 Presentation And Analysis Of Data Findings
4.3 Test Of Hypothesis (Using Chi-Square)
References

Chapter Five
5.0 Finding, Recommendations And Conclusion
5.1 Finding
5.2 Recommendation
5.3 Conclusions
References
Questionnaires