Value Added Tax and Productivity. Impact of value added tax on the productivity of manufacturing organizations in the Nigerian economy

      Аннотация: No society can exist and function well without government. This is to say that government existence is a necessity for an orderly society. On the other hand, the government's capability of delivering its mandate is a function of finance. It is worthwhile to note that the political, economic, and social development of any country depends on the amount of revenue generated and the optimal allocation of such revenue for human development and the provision of infrastructure strategically. However, one means of generating the required revenue by the government for the provision of such infrastructure is through taxation which includes the Value Added Tax (VAT).

Ключевые слова: value added tax, Productivity