Effect Of Value Added Tax On A Profitability Of Manufacturing Firm A Study Of Some Manufacturing Companies In Enugu State

Abstract 1.1     Background to the Study There are quite a number of definitions of tax or taxation depending on the qualities it poses. In that vein, taxation is the process or machinery by which communities or group of persons are made to contribute in some agreed quantum and method for the purpose of the administration and development of the society (Adedeji, 2010).Taxation is the system of imposing levy by the government against the income, profit or wealth of the individual, partnership and corporate organization (Aluko, 2009).In the present dispensation of Nigerian economy, taxation ha…