The Effect Of Indirect Taxation On Consumption In Nigeria

Tax has been one of the major revenue sources in Nigeria. The taxes paid come back to the taxpayers in the form of social amenities. However experience has shown that most Nigerians (both individual and corporate citizens) avoid or evade tax obligation for reason that it negatively affects their consumption. The study was carried out to critically assess the effect of indirect tax on consumption of goods and services in Nigeria. Sample survey design was adopted and instrument used for data collection was structured questionnaire. The population of the study consists of 60 residents in Enugu No…