Please use this identifier to cite or link to this item: https://library.cbn.gov.ng:8443/jspui/handle/123456789/382
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dc.contributor.authorAlade, S.O.-
dc.date.accessioned2018-10-17T12:52:20Z-
dc.date.available2018-10-17T12:52:20Z-
dc.date.issued2000-09-01-
dc.identifier.citationAlade S.O. (2000). A revenue simulation model of value added tax in Nigeria. Economic and Financial Review, 38(3), 59-78.en_US
dc.identifier.issn1957 - 2968-
dc.identifier.urihttp://library.cbn.gov.ng:8092/jspui/handle/123456789/382-
dc.description.abstractThe main purpose .of this.paper is to provide an analytical framework for estimating the potential VAT base and revenue collections using micro simulation techniques. Micro simulation models have become very attractive because of their potential to respond to important needs for information on the effect of broad. policy changes on revenue, on the relevant population groups and on programme costs. In addition to forecasting the revenue estimates, the modeI will provide the necessary tool to assess the consequences of government policy decisions regarding changes in tax rate and increased compliance with the tax law.en_US
dc.description.sponsorshipCentral Bank of Nigeriaen_US
dc.language.isoenen_US
dc.publisherCentral Bank of Nigeria, Research Department.en_US
dc.relation.ispartofseriesVoulme 38;Number 3-
dc.subjectValue Added Taxen_US
dc.subjectRevenue Simulationen_US
dc.titleA revenue simulation model of value added tax in Nigeriaen_US
dc.typeArticleen_US
Appears in Collections:Economic and Financial Review

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