Beschreibung
Taxation has a rich background which dates back to Pre-independence era. Prior to Nigeria independence, the Emirs, Obas and Obis collected various taxes. The tax administers then was the Emirs, Obas Obis agents. However, there are various definitions of tax or taxation depending on the qualities it possesses. Taxation therefore is the process or machinery by which communities or group of persons are made to contribute in some agreed quantum and method for purpose of the administration and development of the society (Igbonyi, 2008).
Autorenportrait
Dr. Okeke Moses is a principal lecturer in Federal polytechnic Oko. He is a certified national accountant and has master's degree in business administration, master of science decrees in accounting and phd in Taxation. He is also an associate member of chartered institute of Taxation of Nigeria and a Fellow strategic institute of human resource.
