2015•Unpublished venueRequires access

Tax Reforms in Nigeria: Case for Value Added Tax (VAT)

Ignatius Ajuru

Abstract

This paper examined tax reforms in Nigeria with respect to value added tax (VAT). It highlighted the reasons for the replacement of sales tax with value added tax (VAT), yearly contributions of value added tax to the total revenue base of the nation and revealed that Value Added Tax (VAT) was designed to favour development at the lower tier level of government. The paper further revealed that Nigerian value added

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Key concepts: Value-added tax, Tax reform, Ad valorem tax, Indirect tax, Direct tax, Tax credit, Business, Economics