ABSTRACT
Tax is the one of the channel through which government obtain revenue from corporate complete bodies, individuals and public establishment. Value Added Tax on the other hand, is a tax that paid by the final consumer on any vailable products whether locally produced or imported. It is in the light of the above that the researcher want to carryout out research on the problems and prospect of value added tax in Enugu state. The project will be segmented into five chapters. The first chapter will discuss the background of the study significance of the study, objectives of the study, limitations of the study, definition of terms among others. Furthermore, the second chapter centers on the literature review. The researcher will review other similar topic by seasoned authors again. Again should visit the officials of federal Inland Revenue in Enugu state in other to obtain information from them. Again chapter three of the work will discuss the source of data , population of the study sample size, validity and reliability of the research instrument etc. Chapter four of the project will center on the data presentation of analysis and summary of results. And finally chapter five will discuss the summary of findings, conclusions and recommendations
TABLE OF CONTENT
Title Page ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract vi
Table of Contents vii
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study 1
1.2 Statement of the Problems 4
1.3 Purpose of the study 5
1.4 Research Questions 6
1.5 Significance of the study 7
1.6 Scope and limitations ` 7
1.7 Limitation Of The Study 7
1.8 Definition of terms 10
CHAPTER TWO:
LITERATURE REVIEW
2.1 Definition of value added tax (vat) 12
2.2 Contribution of VAT 16
2.3 Offences and Penalties 18
2.4 Method of collection and allocation 21
CHAPTER THREE:
RESEARCH DESIGN AND METHODOLOGY
3.1 Methods of Research 26
3.2 Source of data secondary/Primary 30
3.3 Population and Sample Size Determination 33
3.4 Sample Size Determination 33
3.5 Description of Respondents 34
3.6 Treatment of data 36
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS 37
4.0 Presentation, Analysis of Data 37
CHAPTER FIVE:
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1 Findings 49
5.2 Conclusions 53
5.3 Recommendations 55
Appendices
Bibliography
