AN EVALUATION OF THE SIGNIFICANCE OF THE VALUE ADDED TAX ACT IN REVENUE GENERATION IN NIGERIA

Price: 4000 Naira ABSTRACT   This research work aims at evaluating the role and significance of the Value Added Tax (VAT) Act in Revenue Generation in Nigeria. This examines the role played by the Value Added Tax as one of the source of government‟s revenue. It also assesses the fact whether it has achieved the essence of its introduction. In this research doctrinal method of research was adopted in discussing the subject matter. This work delved into the legal framework of value added tax in Nigeria. The institutional structures for the administration of Value Added…

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A STUDY OF CUSTOMARY LAND LAW AND TENURE PRACTICES OF SIX COMMUNITIES OF THE LOWER BENUE RIVER VALLEY OF NIGERIA

Price: 6000 Naira ABSTRACT   This study is aimed at studying the customary land laws and tenurial practices of the communities of the Nigerian Lower Benue River valley. These communities are the Idomas and the Tivs of Benue state, and the Alagos, Eggon, Mada, and Gwandara peoples of Nasarawa State. The methodology adopted was a survey approach which incorporated primary data captured through questionnaire and interviews. The work has shown that in the area of study, all the land were acquired originally by settlement on virgin land. All the communities studied, except Alago, recognise inheritance…

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