VAT in Nigeria : theory and practice
Domaine:
socioeconomicCréateur:
O.
Éditeur:
IBFD
Hôte:
In this article, the author discusses the Nigerian VAT system, which
was introduced 15 years ago. He explains that there is quite a difference
between the functioning of the VAT system in theory and the actual functioning
of VAT in Nigeria. The author highlights the flaws and ambiguities in the
Nigerian legal system and the weaknesses of the implementation
process.