INVESTIGATION INTO THE CAUSES OF TAX EVASION
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Taxes are an immensely vital instrument and primary source of revenue for a government. The revenues are needed to finance critical programs (e.g., health care and education), services (e.g., law enforcement and public utilities), and infrastructures (e.g., road construction and environmental protection) which are essential to the society. According to Worlu and Emeka (2012), tax revenue utilization is a basis for supporting ...
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