While the performance of Value Added Tax as a source of revenue in Nigeria is encouraging, it remains difficult
to find ways to systematically assess and ascertain the true impact of VAT on the economy. Recent research
works on the impact of taxation on the Nigeria economy lumped up all the various taxes together without
isolating VAT (Adereti et al, 2011). In other words, most researchers have not bothered to enquire into the extent
to which Value Added Tax support or contribute to economic growth in Nigeria.