Tax As An Instrument Of Development In Some Created State

INTRODUCTION 1.1BACKGROUND OF STUDY Tax can be defined as a leery, which government imposes on the income of the citizens of a state for which government makes no direct benefits to the taxpayers. It is also an impose by a state on persons who are resident or who earn income within the state. It may take the form of a direct or indirect tax. Generally speaking, a tax is said to be direct where the payment of the tax and the burden fall on the same person; it is indirect where the impact falls on one person and the incidence on another person. Most government in Nigeria depends on tax revenue g…