The Effectiveness And Perspective Of Nigeria Businessmen To Value-added Tax (vat)

 ABSTRACT This write-up deals with the effectiveness and perspective of Nigerian businessmen to Value Added Tax(VAT) administration, which basically focuses on the provision of Value Added Tax Decree 102, of 1993 as implemented in January 1st 1994. The Decree replace the Sale Tax Decree of 1986 was only effective in Lagos State.Any government must find the means to pay for its own existence and for services it provides to the citizens, hence the issues of taxation in the national economy. In conventional economic analysis, however, the qualitative aspect of taxation is not much concerned with …