An Evaluation Of The Effects Of Indirect Taxation On Consumption Patterns In Nigeria:- Ogbu, Chidera V.
ABSTRACT
The study
focuses on the effect of indirect taxation on the consumption patterns in
Nigeria. The main objective of the study is to determine the extent to which
indirect taxes affect consumption of Nigerians. The researcher employed the
expost facto research design, secondary data was employed and multiple
regression model was adapted. The data for this study were obtained from the
national bureau of statistics document and FIRS documents for a period of 10
(ten) years (2007- 2016). The study adopted the empirical methodology
framework. The findings revealed that there is a significant effect ofVAT on
consumption pattern in Nigeria while Custom and excise duty has no effect on
consumption pattern. Therefore the researcher concludes that there is a
positive relationship of VAT on the consumption pattern in Nigeria and a
negative effect of Custom and Excise duty (CED) on consumption pattern in Nigeria.
The researcher therefore recommends relevant tax authorities should be on a
look out to stop the arbitrary increase in price by businessmen in disguise
ofindirect tax as it affects the poor households.
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CHIDERA, V (2023). An Evaluation Of The Effects Of Indirect Taxation On Consumption Patterns In Nigeria:- Ogbu, Chidera V.. Repository.mouau.edu.ng: Retrieved Jul 27, 2024, from https://repository.mouau.edu.ng/work/view/an-evaluation-of-the-effects-of-indirect-taxation-on-consumption-patterns-in-nigeria-ogbu-chidera-v-7-2
VERA, CHIDERA. "An Evaluation Of The Effects Of Indirect Taxation On Consumption Patterns In Nigeria:- Ogbu, Chidera V." Repository.mouau.edu.ng. Repository.mouau.edu.ng, 08 Nov. 2023, https://repository.mouau.edu.ng/work/view/an-evaluation-of-the-effects-of-indirect-taxation-on-consumption-patterns-in-nigeria-ogbu-chidera-v-7-2. Accessed 27 Jul. 2024.
VERA, CHIDERA. "An Evaluation Of The Effects Of Indirect Taxation On Consumption Patterns In Nigeria:- Ogbu, Chidera V.". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 08 Nov. 2023. Web. 27 Jul. 2024. < https://repository.mouau.edu.ng/work/view/an-evaluation-of-the-effects-of-indirect-taxation-on-consumption-patterns-in-nigeria-ogbu-chidera-v-7-2 >.
VERA, CHIDERA. "An Evaluation Of The Effects Of Indirect Taxation On Consumption Patterns In Nigeria:- Ogbu, Chidera V." Repository.mouau.edu.ng (2023). Accessed 27 Jul. 2024. https://repository.mouau.edu.ng/work/view/an-evaluation-of-the-effects-of-indirect-taxation-on-consumption-patterns-in-nigeria-ogbu-chidera-v-7-2