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ADMINISTRATION AND COLLECTION OF VALUE ADDED TAX (VAT) IN GOVERNMENT PARASTATALS IN ENUGU AND ANAMBRA STATES, NIGERIA

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TABLE OF CONTENTS
Title Page i
Approval Page ii
Certification iii
Dedication iv
Acknowledgements v
Table of Contents vii
List of Tables x
Abstract xi
CHAPTER 1: INTRODUCTION 1
Background of the Study 1
Statement of the Problem 8
Purpose of the Study 9
Significance of the Study 10
Research Question 11
Hypotheses 12
Delimitation 12
CHAPTER 2: REVIEW OF RELATED LITERATURE 13
Conceptual Framework 13
Concept of Value Added Tax (VAT) 13
Concept of Tax Administration 19
Methods used for VAT administration and collection 29
Extent of utilization of the methods for VAT administration and collection 32
Control Mechanism for VAT administration and collection 41
Effectiveness of the control mechanisms used for VAT administration and
collection 52
Level of realization of VAT revenue 56
Theoretical Framework 61
Theory on Taxation 61
Review of the related empirical Studies 65
viii
Summary of related Literature 70
CHAPTER 3: METHODOLOGY 72
Design of the Study 72
Area of the Study 72
Population for the Study 72
Sample and sampling Technique 73
Instrument for Data Collection 73
Validation of Instrument 74
Reliability of the Instrument 75
Method of data Collection 75
Method of Data analysis 76
CHAPTER 4: PRESENTATION AND ANALYSIS OF DATA 77
Research Question 1 77
Hypothesis 1 81
Research Question 2 82
Hypothesis 2 85
Research Question 3 86
Hypothesis 3 89
Research Question 4 90
Hypothesis 4 93
Research Question 5 95
Findings of the Study 96
Discussion of the Major Findings 99
CHAPTER 5: SUMMARY OF FINDINGS, CONCLUSIONS AND
RECOMMENDATIONS
104
Restatement of the Problem 104
Summary of the Procedures Used 105
Summary of Findings 106
Implication of the Findings for Accounting Education 108
Conclusions 108
Recommendations 109
ix
Suggestions for Further Research 110
REFERENCES 111
APPENDICES 116
Appendix 1 116
Appendix 2 117
Appendix 3 118
Appendix 4 121
Appendix 5 126
Appendix 6 129
Appendix 7 130
Appendix 8 140
Appendix 9 163
Appendix 10

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