@article{MAKHILLPJSS20131017634,
    title = {Evaluating the Effects of Value Added Tax on Revenue Generation in Nigeria},
    journal = {Pakistan Journal of Social Sciences},
    volume = {10},
    number = {1},
    pages = {22-26},
    year = {2013},
    issn = {1683-8831},
    doi = {pjssci.2013.22.26},
    url = {https://makhillpublications.co/view-article.php?issn=1683-8831&doi=pjssci.2013.22.26},
    author = {Onaolapo Adekunle,Aworemi Remi and},
    keywords = {VAT,revenue,Nigerian economic,taxation,Nigeria},
    abstract = {The study examined the impact of value added tax on revenue 
  generation in Nigeria. The secondary source of data was sought from Central 
  Bank of Nigeria statistical Bulleting in 2010. Federal Inland Revenue Service 
  Annual Reports and Chartered Institute of Taxation of Nigeria Journal. Data 
  analysis was performed with the use of stepwise regression analysis. Findings 
  showed that value added tax has statistically significant effect on revenue 
  generation in Nigeria. The study recommends that there should be dedication 
  and apparent honest on the parts of all agents of VAT with respect to the collection 
  and payment and that government should try as much as possible to improve on 
  the way of collecting value added tax.}
    }