The Problems And Prospect Of Value Added Tax (vat) (a Case Study In Enugu State)

ABSTRACT The topic value Added Tax, which was introduced in the year 1993, is a tax on consumption born by the final consumer by paying five percent (5%) on any valuable product whether local produced or imported. The researcher data collection was on two bases, which include the primary, and secondary. The primary data was the information got by the researcher when the researcher conducted on oral interview with the officials of the federal in land Revenue service, the Accountant General of Enugu state and some of his office staff, and Enugu North Local Government Council staff who are basi…