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ABSTRACT
This study examines indirect taxes and consumption patterns in Nigeria using VAT, Customs and Excise duty as major indirect tax types. Secondary data sources were used and time series data analysis and regression were employed to test the hypotheses laid out. The study found out that for the years under review (2012-2022), indirect taxes show no appreciable effects on consumption patterns in Nigeria, based on the data analysis conducted. From these findings, taken with Nigeria’s poor GDP per capita, it was easy to explain why indirect taxes did not affect consumption in any appreciable way. Nigerians, the study found, have been living on the bare necessaries and absolute minimum through the years. The study recommends that amongst other things, the government puts in place policies that will improve the GDP per capita of the average Nigerian and importantly, revert to the old VAT regime of 5%.
