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.