Dr. E. O. AjayiGBADAMOSI, Abdulraman2026-08-272026-08-272024-07-19https://ir.bellsuniversity.edu.ng/handle/123456789/519ix,86pages,illustration;.hardbackThis study investigates the impact of taxation on consumer behavior in Nigeria, focusing on Value Added Tax (VAT), corporate income tax, and excise duties. The objectives include assessing consumer awareness of these taxes, analyzing their differential impact on consumption decision. The study employs a quantitative approach with structured questionnaires administered to 400 residents of Surulere, Lagos State. Findings reveal that younger demographics exhibit greater responsiveness to tax changes, while income disparities influence perceptions of tax fairness. VAT increases affect the affordability of essentials disproportionately for lower-income groups, while higher-income brackets are more adept at managing tax burdens. The study underscores the need for enhanced taxpayer education and to foster equitable economic growth.enAttribution 4.0 InternationalTaxBehaviourConsumerDissertation