- BACKGROUND OF THE STUDY
The responsibilities of government toward its citizen include provision of infrastructure facilities security important welfare development project, to improve the standard of loving to promote economic development etc. It is quite obvious that such activities will only be possibly carried out through the support from an efficient and effective financial base.
The financial base can be gotten from various sources including “Taxation”.
Taxation can simple be define as the concept and science of imposing tax as the citizen (Sun Ni 2009). Tax in the other hand is a compulsory levy imposed by the government through its agents and for which it is not bound to offer service or consideration (Ola 2006).