Analysis Of Tax Moral And Tax Compliance In Nigeria

CHAPTER ONE                                                                   INTRODUCTION 1.1  Background to the Study  The subject of taxation has received considerable intellectual and theoretical attention in the literature. Taxation is one of the most volatile subjects in governance both in the developing and developed nations. Tax refers to a “compulsory levy by a public authority for which nothing is received directly in return” (James and Nobes, 1992). According to Nightingale (2001), “a tax is compulsory contribution, imposed by government, and while taxpayers may receive nothing id…