List of Tables
List of Figures

1.1       Background of the Study
1.2       Statement of the Problem
1.3       Objectives of the Study
1.4       Research Questions
1.5       Hypotheses
1.6       Significance of the Study
1.7       Scope of the Study
1.8       Limitations of the Study
1.9       Operational Definition of Terms

2.1       Conceptual Framework
2.1.1    Diplomatic Items
2.1.2    Registrable Persons
2.1.3    Obligations and Rights of Registered Persons
2.1.4    Value Added Tax as a Consumption Tax
2.1.5    Economic and Social Functions of VAT
2.1.6    Relevant Tax Authorities
2.1.7    The Power and Duties of the Board of Inland Revenue
2.1.8    Arguments in Favour of Value Added Tax
2.1.9    Arguments against VAT
2.1.10 Goods and Services Covered by VAT
2.1.11 An Illustration on Calculation of VAT
2.1.12 Advantages of VAT
2.1.13 Disadvantages of VAT
2.1.14 Contribution of VAT to Economic Development
2.1.15 Type of VAT
2.1.16 Introduction of VAT in Benue State
2.1.17 Objective of VAT
2.1.18 History of VAT
2.1.19 Management of Value Added Tax in Nigeria 35 2.1.20 Registration
2.1.21 Returns
2.1.22 Illustration
2.1.23 Liability of VAT
2.1.24 Rate of VAT
2.1.25 Records & Account
2.1.26 VAT Inspection
2.1.27 Accounting for VAT Proceeds
2.1.28 VAT Tribunal
2.1.29 Offences & Penalty
2.1.30 Administrative policy
2.1.31 Time-table
2.1.32 Supplies
2.1.33 Education Tax
2.1.34 Personal Income Tax
2.1.35 Property Tax
2.1.36 Entertainment Tax
2.1.37 Road Taxes
2.1.38 Pools Betting and Casino (Gambling) and Lottery Winning
2.1.39 Poll and Community Taxes
2.2       Theoretical Frame Work
2.3       Empirical Review
2.3.1    Effect of VAT planning on living standard
2.3.2    Evaluate the impact of VAT organizing on Infrastructural development of the state
2.3.3    Access the effect of VAT directing on youths Employment generation
2.3.4    To determine the impact of VAT control on workers’ Productivity
2.4       Summary of Literature Review
2.5       Gaps in Literature

3.1       Research Design
3.1.1    Area of Study
3.1.2    Source of data
3.1.3    Primary Source
3.1.4    Secondary Source
3.3       Questionnaire
3.4       Population of the Study
3.5       Sample Size Determination/Sample Techniques
3.6       Description of sample size to the VAT offices to be studied
3.7       Validity of the Research Instrument
3.8       Reliability of Research Instrument
3.9       Method of Data Analysis
3.10     Decision Rule

4.1       Introduction
4.2       Data Presentation
4.2.1    Return Rate of Questionnaire
4.2.2    Marital Status
4.2.3    Age
4.2.4    Highest Educational Qualification
4.2.5    Duration Worked
4.2.6    Presentation of Data based on Objectives
4.2.7    Effect of VAT Planning on the living standard
4.2.8    Impact of VAT organizing on Infrastructural development
4.2.9    Effect of VAT directing on youths Employment generation
4.2.10  Impact of VAT control on workers’ productivity
4.2.11  Interview Responses
4.3       Test of Hypotheses
4.3.1    Test of Hypotheses One
4.3.2    Test of Hypotheses Two
4.3.3    Test of Hypotheses Three
4.3.4    Test of Hypotheses Four
4.4       Discussion of Findings
4.4.1    Effect of VAT planning on the living standard
4.4.2    Impact of VAT organizing on Infrastructural development
4.4.3    Effect of VAT directing on youths’ employment generation
4.4.4    Impact of VAT control on workers’ productivity

5.1       Summary of Findings
5.2       Conclusion
5.3       Recommendations
5.4       Contribution to Knowledge
5.5       Suggestion for further Study

The study is on the Management of Value Added Tax and Economic Development of Benue State in Nigeria. The study sets out to accomplish the following objectives: To examine the effect of VAT planning on the living standard of the people, to evaluate the impact of VAT organizing on infrastructural development. Also to access the effect of VAT directing on youth’s employment generation, to determine the impact of VAT control on workers’ productivity. In this study, the following research questions are formulated: To what extent has VAT planning affected the living standard of the people?, How has VAT organizing impacted on the infrastructural development?, What is the effect of VAT directing on youth’s employment generation?, To what extent has VAT control impacted on workers’ productivity? To realize the objectives of the study, the following hypotheses are formulated: VAT planning has produced significant effect on the living standard of the people, There is a significant impact of VAT organizing on infrastructural development, VAT directing has given rise to youth’s employment generation, VAT control has produced significant impact on workers’ productivity. A survey design was used for the study.

The sample consisted of 48 management staff and 198 of supervisory staff of VAT offices in the three senatorial districts of the state. To guide the study, four research questions were raised, while four hypotheses were formulated and tested. A 50-item and 30-item questionnaire for management and supervisory staffs respectively were developed and validated as instruments for data collection. The instruments have reliability coefficients of 0.64 and above 0.50. The data collected were analyzed using mean, standard deviation, t-test and product moment correlation coefficient. The study used simple random sampling techniques to select respondents from the population of 305 in three zones of the state. These respondents were interviewed; instrument for primary data collection and questionnaire structured in five point Likert scale. The secondary data were sourced from other researchers, textbook, journals, newspapers and magazines. The findings revealed that there is a significant positive effect of VAT planning on living standard, there is a significant impact of VAT organizing on the infrastructural development there is also a significant effect of VAT directing on employment generation and there is a substantial impact of VAT control on workers’ productivity. The researcher concluded that there is a high correlation between VAT revenue and economic development. Since the principal aim of government for instituting VAT was to mobilize substantial revenue to promote economic development of the state, the recommendations made therefore are: VAT staff should emphasize on proper record keeping, monitoring and supervision, proper remittance of VAT revenue and removing loopholes in the implementation of VAT.

1.1              Background of the Study
Value Added Tax (VAT) is a form of taxation levied on various commodities consumed by people. The introduction of VAT like every other economic policy generated both positive and negative responses from economic observers. Most of the observers were forecasting that VAT could influence the overall consumption habits of people and increase the cost of production. The implication is that it will ultimately worsen the rate of inflation in the economy. Apart from generating revenue for the government, VAT which shifted taxation from production to consumption, could thereby cause cost-push inflationary effects on taxation and on production (Adeniyi, 1993:134).

The idea of introducing VAT in Nigeria came from the report of the study group set up by the federal government in 1991 to review the entire tax system. VAT was proposed and a committee was set up to carry out feasibility studies on its implementation (Philips, 1991: 102).

Value added tax (VAT) has become one of the major sources of revenue in many developing countries in sub-Saharan Africa, for example, VAT has been introduced in Benin Republic,

Coted’ivorie,  Guinea,  Kenya,  Madagascar,  Niger  Republic,  Senegal,  Togo  and  Nigeria.

Evidence suggests that in these countries, VAT has become an important contributor to total government tax revenues (Ajakaise, 2000). Shalizi and Squire (1988), find out that VAT accounted for about 30% of total tax revenues in Coted’ivoire, Kenya and Senegal in 1982.

The oil producing countries are not excluded from the list of countries introducing this tax hurdle. This impressive performance of VAT in virtually all countries where it has been introduced clearly influenced the decision to introduce VAT in Nigeria in 1994 (Ajakanje, 2000: 203).

Value added tax (VAT) is a consumption tax that is relatively easy to administer and difficult to evade and it has been embraced by many countries World- wide (Federal Inland Revenue Service, 1993; 560). Evidence so far supports the view that VAT revenue is already a significant source of revenue in Nigeria.....

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