ABSTRACT

A  research  into the implications of Nigerian value Added Tax [VAT] on the payers [ a case study of Enugu State ] cannot be over –emphasized .

 In pursuance of this investigation , the research used both primary source  of data collection , like oral  interview as well as secondary sources such as textbooks , Journals ,Magazines and professional bodies . The data collection were then analysis using simple percentage , pie chart and the chi- square .

    It will be noted that any VAT depends  on the value Added and there is no way VAT could  be attempted in isolation of this value Added. Since VAT also depends on income and profitability of individuals and companies, the quest for VAT should be planned and coordinated

        Effect was made in this research work to investigate on the constraints encountered in the imposition of VAT and also in the recommendation were given the way of overcoming them .

  This study is obvious if we should realize that this work will enable us to know this contribution from VAT has helped in the Nigerian general economy so far and know if it worth it or not.

    The project is divided into five chapters in which the first chapter deals with the introductory part , statement of the problem, purpose of the study , significance of the study, research hypotheses , scope and limitations and definition of terms.

       Chapter tow deals with review of related literature as related to VAT  and as it affects the tax payers, definition of VAT. The evolution of Value Added Tax , why modified value added tax in Nigeria , sales tax and value added tax , value added tax in Nigeria and the implication of VAT don the tax payers .

    Chapter three deals with  research design and methodology  used , primary , secondary, sources of data analysis , population and sampling procedures.

       In chapter four was discussed , define presentation and analysis and testing of hypothesis

    Chapter five finally deals with findings , conclusion and recommendation.

TABLE OF CONTENT

Title page                                                                        I

 Approval page                                                              ii

Dedication                                                                     iii

Acknowledgement                                                         iv

Abstract                                                                         v

Table of content                                                           vi

CHAPTER ONE

1.0       Introduction

1.1    statement of problem

1.2    Purpose of study

1.3       Significance of the study 

1.4    Research hypothesis 

1.5    Limitation scope of the study

1.6    Definition of terms

    CHAPTER TWO

2.0       REVIEW OF RELATED LITERATURE

2.1 The value added tax defined

2.2 Evolution of value added tax

2.3 Why modified value added tax  in Nigeria

2.4 Sales tax and value added tax

2.4Value added tax in Nigeria

2.6 The implication of VAT on the taxpayers

     CHAPTER THREE

3.0       RESEARCH DESIGN AND METHODOLOGY

3.1 Geographical area of the study

3.2 Target population

3.3 Sampling size and procedure

3.4 Data collection techniques

3.5 Questionnaire design

3.6 Administration of instrument and validity   

CHAPTER FOUR

4.0 Data presentation and analysis

4.1 Data presentation

4.2 Test of hypotheses

CHAPTER FIVE

5.0 Summary of findings, conclusion and recommendations

5.1 Findings

5.2 conclusions

5.3 Recommendations

    BIBLOGRAPHY

   APPENDIX: QUESTIONNAIRE