Influence of Value Added Tax Compliance on Government Revenue Generation in Nigeria
Accounting — 2025, Undergraduate
This study investigated the influence of value added tax (VAT) compliance on government revenue generation in Nigeria. A survey was conducted with registered businesses and tax administrators using a structured questionnaire. Data were analysed using descriptive statistics and correlation analysis. The findings revealed that voluntary compliance, timely remittance, and effective collection mechanisms significantly enhanced VAT revenue. However, evasion, poor record keeping, and limited enforcement capacity constrained collections. The study recommends improved taxpayer registration, electronic filing and payment systems, and sustained compliance monitoring.
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