TAXATION AND ITS EFFECT ON THE NIGERIAN ECONOMY

CHAPTER TWO LITERATURE REVIEW 2.0 INTRODUCTION In this chapter, the research team presents a comprehensive account of theories on income tax evasion and its effect on the economy. Taxation policy and practice” by Dora Hancock, defined “Tax as a compulsory levy, imposed by government, on income, expenditure or capital assets, for which the tax payer […]