ABSTRACT
The purpose of
this research was to review the current development in withholding tax and
value added lax in Nigeria. In order to achieve this basic aim, 50
questionnaire were distributed and forty five were filled and returned, which
were analyzed and tested using the spearman rank order correlation and the
i-test. Based on the analysis, findings were made which include that; tax payer
response to VAT payments is affected by their level of awareness of VAT merits
but not by the level of efficiency in the tax. The reverse ix true of tar payer
response to withholding lax deductions at source; both male and female lax payer
'S response alike to both withholding tax (intl va/,,e- added- lax. Ii was
therefore recommended that the government should pay attention to those areas
that affect tax payers' responses. Such as giving evidence f the proper
utilization of revenue generated from these taxes in order to encourage
co-operation from tax payers
OPARA, C (2021). Review Of Current Developments In Withholding Tax And Value Added Tax In Nigeria. Mouau.afribary.org: Retrieved Nov 28, 2024, from https://repository.mouau.edu.ng/work/view/review-of-current-developments-in-withholding-tax-and-value-added-tax-in-nigeria-7-2
CHIMA, OPARA. "Review Of Current Developments In Withholding Tax And Value Added Tax In Nigeria" Mouau.afribary.org. Mouau.afribary.org, 15 Nov. 2021, https://repository.mouau.edu.ng/work/view/review-of-current-developments-in-withholding-tax-and-value-added-tax-in-nigeria-7-2. Accessed 28 Nov. 2024.
CHIMA, OPARA. "Review Of Current Developments In Withholding Tax And Value Added Tax In Nigeria". Mouau.afribary.org, Mouau.afribary.org, 15 Nov. 2021. Web. 28 Nov. 2024. < https://repository.mouau.edu.ng/work/view/review-of-current-developments-in-withholding-tax-and-value-added-tax-in-nigeria-7-2 >.
CHIMA, OPARA. "Review Of Current Developments In Withholding Tax And Value Added Tax In Nigeria" Mouau.afribary.org (2021). Accessed 28 Nov. 2024. https://repository.mouau.edu.ng/work/view/review-of-current-developments-in-withholding-tax-and-value-added-tax-in-nigeria-7-2