This study is significant because of dearth of work in this tax system since it was introduced about two decades
ago. This is because extensive studies have been done on various aspect of tax generally and VAT in particular
but not much has been done on the contribution of value added tax system and its contribution to government
total revenue and gross domestic product. This study therefore intends to focus and address the level of impact
VAT has on government total revenue and economic growth as proxy by GDP.