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.