Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria

Oladipupo, Adesina Olugoke; Izedonmi, Famous Prince

doi:10.4236/ib.2013.54016

Cited by 8 publications

(5 citation statements)

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“…In New Zealand, Maori and Pacific SMEs were found to have difficulties in tax payments as compared to Europeans and Asians (Yong, 2011). In Nigeria, different ethnic groups faced different social, technical and logistic problems when dealing with the VAT system (Oladipupo & Izedonmi, 2013).…”

Section: Figure 1: Conceptual Frameworkmentioning

confidence: 99%

Goods and Services Tax (GST): Challenges Faced by Business Operators in Malaysia

Chen

Taib²

2017

SHS Web Conf.

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The objective of this study is to identify the factors affecting business operators' awareness on the implementation of Goods and Services Tax (GST) and the perceived issues and problems they may likely encounter with the implementation of GST in Malaysia. Questionnaires were distributed to 302 registered members (business operators) of three Chambers of Commerce in Melaka. The findings of this study show that more than 70% of the respondents are aware of the GST mechanism and issues. The majority of the respondents also agreed that to comply with GST legislations, business operators need to have sufficient knowledge on appropriate and adequate documentation thus leading to increased compliance costs.

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Section: Figure 1: Conceptual Frameworkmentioning

confidence: 99%

Goods and Services Tax (GST): Challenges Faced by Business Operators in Malaysia

Chen

Taib²

2017

SHS Web Conf.

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“…However, the result on AVC shows a negative relationship with VAT compliance. Which can be linked to the findings from studies about the attitude towards VAT compliance depends on how the SME is treated by the government (Nyamwanza et al, 2014;Oladipupo & Izedonmi, 2013). In the same vein, the comments given by the respondents in the questionnaire also support the assertion that attitude towards compliance will be effective if other predictors are considered alongside attitude.…”

Section: Multiple Regression Analysismentioning

confidence: 66%

“…In relating attitude of SMEs to VAT compliance, some studies posit positive relationship between attitudes and tax (VAT inclusive) compliance (Benk et al, 2011;Nkwe, 2013), while other studies found that the AVC depends on how the SME or taxpayer is treated by the government. That is, the SMEs expect the government to provide its citizens with the basic needs, so as the value of the tax they are paying/remitting will be felt (Nyamwanza et al, 2014;Oladipupo & Izedonmi, 2013). The second construct that predicts intention in TPB is the subjective norms.…”

Section: Attitude Towards Vat Compliance (Avc)mentioning

confidence: 99%

SMEs' View on the Theory of Planned Behaviour and Penalty Magnitude: Preliminary Findings from Nigeria

Gimba

Ibrahim

2017

JBSEE

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Purpose: This paper investigates the relationship between penalty magnitude, attitude towards VAT compliance, subjective norms and perceived behavioural control on VAT compliance intention among SMEs in Nigeria. Methodology: Data was gathered through administration of 30 questionnaires. The respondents are SMEs in Kano, Nigeria. 23 indicator items were measured on 5-point Likert Scale from 1 (strongly disagree) to 5 (strongly agree). IBM SPSS Statistics 23 was employed as the primary statistical analysis tool for the study. Findings: The result indicates positive relationship of penalty magnitude, subjective norms and perceived behavioural control on VAT compliance intention, while attitude towards VAT compliance has negative relationship with VAT compliance intention. Implications: This study recommends a blend of economic and socio-psychological factors in tackling VAT compliance among SMEs, as that will encourage the SMEs to remit the VAT collections and also assist the policy makers to map-out policies that would ensure an effective management of VAT revenue and compliance among SMEs in Nigeria and other developing countries. Further studies on a larger number of respondents should be conducted to test the consistency of the results.

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“…alue Added Tax (VAT) is a multi-stage tax that is levied at various stages of production and distribution based on a percentage of the value added to goods produced or services provided (Oladipupo & Izedonmi, 2013;Omodero, 2022). Value added is equal to the sum of payments a firm makes to the factors of production used in the production of goods.…”

Section: Introductionmentioning

confidence: 99%

Investigating the Potential Effects of Implementation of Value Added Tax in Iran

Sedaghat Galeshkalami,

Jabbari,

Panahian

et al. 2023

IJIMOB

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The present study has investigated the possible effects of the implementation of value added tax on Iran's inflation in companies listed on the Tehran Stock Exchange. The temporal domain of this information is related to the financial statements of the manufacturing companies accepted in the Tehran Stock Exchange in the period of 6 years from the beginning of 2013 to the end of 2018. The obtained data includes manufacturing and service companies and institutions. And there are no other than leasing companies and financial institutions, insurance and banks, and their obtained information has been uploaded based on the Kodal site. To check the liquidity growth, its base year has been obtained from 2013. In this chapter, the collected data have been evaluated in two sections of descriptive and inferential statistics; In the descriptive analysis of information, the indicators of descriptive statistics include frequency, percentage of relative frequency, mean, standard deviation, and in the inferential part, research hypotheses have been investigated using independent variables on the dependent variable. In the following, efforts were made to investigate the direct and indirect effects of statistical equations and Eviews10, Excel software. The results showed that there is a direct relationship between value added tax and gross national product, liquidity growth, the amount of money in circulation, the amount of tax revenues and finally inflation in Iran.

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Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria

Cited by 8 publications

References 0 publications

Goods and Services Tax (GST): Challenges Faced by Business Operators in Malaysia

Goods and Services Tax (GST): Challenges Faced by Business Operators in Malaysia

SMEs' View on the Theory of Planned Behaviour and Penalty Magnitude: Preliminary Findings from Nigeria

Investigating the Potential Effects of Implementation of Value Added Tax in Iran

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