Browsing by Author "Sekeenah Adepeju ADEDIRAN"

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    Value Added Tax implementation and Consumer Behavioural Needs in Southwest, Nigeria
    (Lead City University, Ibadan, 2025-12) Sekeenah Adepeju ADEDIRAN
    Consumer behavior refers to the different aspects of the consumer's consumption choices. Consumers do make some decisions on the choices for instance to consume or not to consume a given product. This study investigated Value Added Tax implementation and its impact on Consumer Behaviour in Southwest, Nigeria. Ex-post facto research design with the use of secondary data such as the company reports, journal and letters were employed for data collection. The population of the study comprised 7 companies that offer consumer goods and services and are listed on Nigeria Stock Exchange. They are; ABC Transport, BUA Foods, BUA Cement, Cadbury Nigeria, Berger Paints, Dangote Sugar and Refinery and Flour Mills of Nigeria. Also, an inferential methods of data analysis were employed to determine the extent to which Value Added Tax implementation impact Consumer Behaviour in Southwest, Nigeria. The result yielded a coefficient of multiple regression Adj R 2 = 0.138, F(5,157)= 6.174, p= 0.000. The ANOVA result from the regression analysis shows that there was a significant impact of the independent variable (Value Added Tax) on the dependent variable (Consumer Behaviour). It was recommended that management of consumer goods companies in Southwest, Nigeria need to improve on regulations of their VAT for effective refection on the consumer goods’ prices Key Word: Consumer Behaviour, Value Added Tax Word Count: 208