VAT in Nigeria : theory and practice

Journal
Author
Aguolu, O.
Country
Nigeria
Published Date
Issue
International VAT Monitor 2009 (Volume 20), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.