ANALYSIS OF THE IMPACT OF VALUE ADDED TAX REVENUE GENERATION IN NIGERIA (A STUDY OF FEDERAL PAY OFFICE AWKA, ANAMBRA STATE)

The main objective of this study is to explore the relationship between Value Added Tax revenue generation in Nigeria. The research design in this work is descriptive survey design. The questionnaires and interviews served as the primary source of data, while the secondary data mainly come in form of published works such as textbooks and company report other sources include unpublished workers and existing document. The sample of the study is made of 120 out of the population size was drawn by using simple random sampling techniques so as to give every respondent the chance of being chosen. The relevant primary data was collected using a structured questionnaire and interview while that of secondary, journals and the internet was used.The instrument used for data collection constitutes primary and secondary data source. The primary data sources are well structured questionnaire, oral interview and personal observation of the researcher. The secondary data sources are, under this, the researcher made use of text books, journals, Magazines and internet materials.Test-retest was used, Structure question is a renowned and reliable instrument for conduct research especially academic researches, this research is properly conducted and under a strict scrutiny of my supervisor, and the data collection process is reliable. Finally, the researcher made conclusion and recommendations.