Certification ii
Declaration iii
Dedication iv
Acknowledgement v
Table of Contents vi-viii
Abstract ix
CHAPTER ONE: Introduction
1.1 Overview 1
1.2 Statement of the problem 3
1.3 Objective/Purpose of the study 5
1.4 Research questions 5
1.5 Research Hypotheses 6
1.6 Significance of the study 6
1.7 Definition of terms 7
1.8 Limitations of the study 8
1.9 Organization of the study 9
References 10
CHAPTER TWO: Review of literature
2.0
References: 1.1) OVERVIEW According to Seyi (2003:70), Value added tax was introduced in Nigeria in 1993 by decree number 102 of 1993, but by the administrative arrangement invoicing for tax purposes, it did not commence until 1st January 1994