Journal of Internet Banking and Commerce An open access Internet journal (http://www.icommercecentral.com) Journal of Internet Banking and Commerce, Jan 2017, vol. 22, no. S7 Special Issue: Global Strategies in Banking and Finance Edited By: Mihail N. Dudin ASSESSING THE ‘VALUE’ IN VALUE ADDED TAX: EVIDENCE FROM NIGERIAN ECONOMY ADEYEMO KINGSLEY A Department of Accounting, College of Business, Covenant University, Ota, Ogun State, Nigeria, Tel: 234-8035194101; Email: Kingsley.adeyemo@covenantuniversity.edu,ng FAKILE SAMUEL ADENIRAN Department of Accounting, College of Business, Covenant University, Ota, Ogun State, Nigeria OBIGBEMI IMOLEAYO Department of Accounting, College of Business, Covenant University, Ota, Ogun State, Nigeria BEN-CALEB EGBIDE Department of Accounting, College of Business, Covenant University, Ota, Ogun State, Nigeria