TAX PAYERS PERCEPTION ON VALUE ADDED TAX SYSTEM IN NIGERIA
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 and the views of the government the researcher finds it necessary to evaluate the opinions of the payers who are the incidence bears of vat in order to make a comparative analysis.
The two hypotheses were all in favour of vat pouring that vat is fair and equitable system and it is perceived to favour tax payers.
 PHD Chamber of Commerce. "Progressive Uttar Pradesh: Building Uttar Pradesh of Tomorrow" August 2015, accessed
February 12, 2016, <Retrieved from:http://phdcci.in/file/state%20profie_pdf/Progressive-Uttar-Pradesh2015.pdf>www.phdcci.in,
 Hogye, Mihaly.(1998). "Tax Policy and Tax Administration in International Comparison"Társadalom és gazdaság Közép-és
Kelet-Európában/Society and Economy in Central and Eastern Europe pp. 235-247.
 Nurlis Islamiah Kamil.(2015). The Effect of Taxpayer Awareness, Knowledge, Tax Penalties and Tax Authorities Services on
the Tax Complience:(Survey on the Individual Taxpayer at Jabodetabek & Bandung). Research Journal of Finance and
Accounting www.iiste.org. ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online
). Vol.6, No.2, pp 104-111
 Jayakumar, A.(2012) "A Study on Impact of Value Added Tax (VAT) Implementation in India."World Journal of Social
Sciences 2, no. 5: pp. 145-160.
 Oladipupo, Adesina Olugoke, and Famous Prince Izedonmi. (2013), "Public Perception and Attitude towards Value Added
Tax (VAT) in Nigeria." iBusiness 5, no. 04, pp. 126-135.
 Kamal.(2013), “An Analysis of the Impact of Value Added Tax (VAT) in Delhi.”Global Journal of Management and
Business Studies 3, no. 3: pp. 277-286
 Samaduzzaman, Munshi, Masoom Ahmed, and Fazluz Zaman.(2015),"VAT Increase and Impact on Consumers’
Consumption Habit." Asian Journal of Finance & Accounting 7, no. 1: pp. 105-116.
 Ishak, Nor Iza, Muhammad Hanif Othman, and Muhamad Fuzi Omar (2015), "Students' perception towards the newly
implemented Goods and Services Tax (GST) in Malaysia." International Journal of Contemporary Applied Sciences 2, no. 6 : pp.