Tax Payers Perception On Value Added Tax System In Nigeria

ABSTRACT This work was aimed at evaluating tax payer’s perception on value added tax system in Nigeria in 1993.  The federal government promulgated a decree in respect of the introduction of VAT which is a tax on the consumption of good and services.  This was in view of the remedies benefits which could be divided from the exercise. Prior to the introduction for vat sales tax system was in operation but tax expected see it as being to narrow and was also unable to generate the expected reverse government.  This also led to the need for an alternative tax system vat. However, also these above…