Assessment Of The Effect Of Vat On Consumption Behavior

VAT has imitated relationship in daily life, and even it can happen everywhere, every day which has effect on people’s daily life. According to Statement of Standard Accounting Practice (SSAP, 1993) which states that “VAT is a tax on the supply of goods and services which is eventually borne by the final consumer but collected at each stages of the production and distribution chain”. This study, the assessment of the effect of Value Added Tax on consumption Behaviour was undertaken to examine the influence of VAT on consumers’ pattern of consumption. The study examined five wards in Maiduguri …