id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ejge-4292	Ikpe, Marius; Nteegah, Alwell	Value Added Tax and price stability in Nigeria: A partial equilibrium analysis	2013	11	.pdf	application/pdf	5734	221	45	Bogetic and Hasan (1993) found that Indonesia introduced VAT in 1983, and by 1988, the ratio of VAT revenue to GDP had risen to 4.5 percent. For instance, VAT revenue in the year of its inception (1994) was N8.194 billion, which was 36.5 percent greater than the projected N6 billion for that year (Ajakaiye, 1999).	cache/ejge-4292.pdf	txt/ejge-4292.txt