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J. M. Bickely, “The Value Added Tax: Concepts, Issues, and Experience,” In E. A. Ogundele, Ed., Value Added Tax: Theory and Practice, University of Lagos Press, Lagos, 1996.

has been cited by the following article:

• TITLE: Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria

  AUTHORS: Adesina Olugoke Oladipupo, Famous Prince Izedonmi

  KEYWORDS: VAT; VATable Goods; Tax Education

  JOURNAL NAME: iBusiness, Vol.5 No.4, December 6, 2013

  ABSTRACT: This study assesses the level of tax education, particularly the level of understanding of VAT law amongst three categories of taxpayers in Nigeria. The data for the study were collected by means of structured questionnaires administered to the respondents. The analysis of results showed that most of the respondents have poor knowledge of VAT law in Nigeria, irrespective of their level of literacy, and that there was no significant difference in the amount of knowledge of VAT law amongst the three groups of respondents used for the study. A suggestion was made of an aggressive and widespread public education on VAT matters that could involve an integration of tax education into the curricula of education in our institutions of higher learning and general public enlightenment through media, and organized workshops for specific groups.