ABSTRACT
A study of the effects of Nigerian value added tax [VAT] on taxpayers cannot be overstated. The research employed secondary sources such textbooks, journals, magazines, and professional associations in addition to primary sources for data collection in order to complete this investigation. Please take note that all VAT is dependent on the value added; VAT cannot be attempted in isolation from this value added. The pursuit of VAT ought to be organized and synchronized, as it is contingent upon the earnings and profitability of both individuals and corporations. In this research project, an effort was made to look into the limitations associated with the introduction of VAT and Investigating the obstacles to the VAT imposition and offering suggestions for how to get around them were the goals of this study project. It is clear from this study that it will assist us determine whether or not the VAT contribution has been beneficial to Nigeria's overall economy. The project has five chapters, the first of which covers the introduction, problem statement, goal, significance, research hypotheses, scope, and limitations, as well as the definitions of words. The second chapter reviews relevant literature. The third chapter covers the population, sampling techniques, primary, secondary, data analysis sources, and study design and methods. The definitions of presentation, analysis, and hypothesis testing were covered in chapter four. Lastly, findings, conclusions, and recommendations are covered in Chapter 5.