PERCEPTION OF TAXPAYERS ON VALUE ADDED TAX ADMINISTRATION IN NIGERIA

ABSTRACT

This study examined the relationship between the perception of taxpayers on value added tax administration in Nigeria. The study made use of cross-sectional study as its research design. The quantitative data were analysed using the Statistical Packages for Social Sciences (SPSS) version 2.0. Four specific objectives were generated to accomplish the general objective of the study. In order to achieve the objective, data was gathered through primary means. The study made use of 100 questionnaires containing 20 relevant questions. The study found among other things that taxpayers significantly perceive VAT rate to be fair; taxpayers’ perception has a significant effect on the collection of VAT; taxpayers’ perception has a significant effect on the scope of coverage of VAT in Nigeria; and taxpayer perception has a significant effect on the challenges of VAT administration. Based on the study, tax authority should consider the perception of taxpayers when introducing tax laws, government should ensure that they maintain tax fairness free from favouritism, government should ensure transparency in the coverage of VAT.