ABSTRACT

 The research study is on Value Added Tax implication on Nigeria economic development. The research study has been able to identify how the efficient implication of Value Added Tax has contributed to Nigeria economic development. Efficient tax administration includes the method of tax collection and administration sujtability. of the personnel engaged on the assignment and the state of ecQnoinc growth of the nation. The objective of the study include: to evaluate the effect of value added of tax on Nigeria economic development, to evaluate the effect of Value Added Tax on the total federally collected revenue in Nigeria. Literature review were through secondary data collection such as journals, text books, unpublished collection, internet etc Pearson product moment correlation coefficient techniques was employed in analyzing the dates collected. Going by the result of the analyses, the following finding were made: There is a positive significant relationship between Value Added Tax and federal collected revenue. There is a positiye relationship between Value Added Tax and GDP. The system of administering Value Added Tax has proved the most effective method of collecting taxes as it is convenient for the tax payer and the collector and the difficulty is evaded. Based on the findings, it is recommended that: To enhance the standard of performance in the fedeial Inland Revenue services, government and tax officers should reach our tp people in the rural area for collection of tax. The level of corruption in Nigeria and that of Value Added Tax administration should be drastically reduced to win the confidence of Value Added Tax payers for voluntary compliance.