Value Added Tax In Nigeria Problems And Prospects

INTRODUCTION 1.1BACKGROUND OF THE STUDY The introduction of tax came into Nigeria in 1904 by Lord Lugard.  The government has certain functions to perform for the benefits of those it governs.  The scope of this function will depend among other thing on the political and economic orientation of members of a particular society at a given point in time.  Thus among the traditional function of the government is the provision of collective or public goods that is goods that cannot be divided separate members of the society, but which must be used for the benefits of all and such goods and services…