O. Obaretin

The board objective of this study is to examine the impact of Value Added Tax on consumption level in Nigeria. Specifically, this study investigated the effects of value added tax on household purchasing decisions and consumption, saving and investment behaviour among households in Nigeria, and poverty levels and household welfare in Nigeria.
The study used a primary data collected from 100 households in Ugbowo Benin-city, Edo State. Various statistical and econometric tool were applied to analyze the data. The results revealed that value-added tax has a negative and statistically significant impact on household purchasing decisions and consumption and saving and investment behaviour among households in Nigeria, but a positive and statistically significant impact on poverty levels and household welfare in Nigeria.
Based on the findings, the study recommended that government should consider reducing VAT rates on essential goods and services to enhance consumer purchasing power and stimulate aggregate demand and policymakers should introduce targeted tax reliefs or exemptions for savings and investment-related products to encourage household financial growth despite VAT pressures.

The study examined the impact of CEO domination and growth opportunities on the audit feespaid by Nigerian Commercial banks between 2015 and 2020.The secondary data sources wasemployed as extracted from the annual financial report of thirteen (13) listed commercial bankswhich made up the sample of the ordinary least square regression technique was employedfor theanalysis with the aid of Eviews 10 econometrics computer software. The result shows that CEOdirected- dominated boards and growth opportunities have a significant relationship withaudit fees. On the other hand, it was discovered that there exists no significant relationshipbetweenindependent boards and audit fees. The study recommends that non-executive directorsareincluded in the board of directors companies should engage in less complicated transactions, theboard should consist of members of diverse background, and an internal audit department shouldbe established