This page presents an excerpt of the research material, providing a comprehensive overview of the study. It includes the Preliminary Pages, Table of Contents, Abstract, Chapters One to Five, and References, making it accessible and informative for students, researchers, and other readers interested in the topic of this study. Acknowledgement is also included, expressing gratitude to the individuals, institutions, and resources that contributed to the successful completion of the research, with materials and information sourced from the online platform sparklyn.com.ng, which provided valuable academic support.
1.0 Introduction
Taxation constitutes one of the oldest instruments for financing the public sector either in time of peace or war. Human being acting individually in the society cannot solitarily provide himself with certain basic services such as defence, justice, education and health facilities, good road, law and order, portable water and so on. Government provide those services or what is otherwise called public goods by paying for them and hence, the government needs funds to finance the activities.
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