@incollection{,
	
					
					
					71ABF4D8E24B7E1CBFCF992E92632E88
				,
	author={{OkoyeuzuChinwe} and {University of Nigeria,Nsukka}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}139914
}

@book{b0,
	
	
		,
	title={{This tax system/administration}}
		,
	author={{
			&Adedeji
		} and {
			Oboh
		}}
		
		
			,
	year={2012}
		
	

}

@incollection{b1,
	
	
		,
	title={{Impact of Tax Administration on Government Revenue in a Developing Economy -A Case Study of Nigeria}}
		,
	author={{
			MosesAbiola
		} and {
			Asiweh
		}}
		
	
	
		,
	journal={{International Journal of Business and Social Science}}
		
			3
			,
	year={2012}
		
	

}

@incollection{b2,
	
	
		,
	title={{An empirical analysis of tax leakages and economic growth in Nigeria}}
		,
	author={{
			TOAdedeji
		} and {
			CSOboh
		}}
		
	
	
		,
	journal={{European Journal of Economics}}
		
			48
			
			,
	year={June 2012}
		
	
	,
	note={Accessed: 6 th}

}

@incollection{b3,
	
	
		,
	title={{Value added tax and economic growth of Nigeria}}
		,
	author={{
			SAAdereti
		} and {
			JAAdesina
		} and {
			MRSanni
		}}
		
		
	
	
		,
	journal={{European Journal of Humanities and Social Sciences}}
		
			10
			
			,
	year={2011. July 2013}
		
	

}

@incollection{b4,
	
	
		,
	title={{}}
		,
	author={{
			JCAnyanwu
		}}
	
	
		,
	journal={{Monetary Economics Through Policy and Instructions}}
		
			,
	year={1993}
			,
	publisher={Hybrid Publishers Limited}
		
	

}

@book{b5,
	
	
		,
	title={{modelling the potential economic effects of tax policy reform in Nigeria: Simulation analysis using the computable general equilibrium analysis}}
		,
	author={{
			PCEkeocha
		}}
		
			,
	year={2010. November 2012}
			5
		
	

}

@book{b6,
	
	
		,
	title={{Accessed 10/06/2013). FIRS Hunts Down Nine Hoteliers in Abuja}}
		,
	author={{
			Emejo
		}}
		
			,
	year={James 2011}
		
	

}

@book{b7,
	
	
		,
	title={{FIRS (2013) Tax types}}
		
		
			,
	year={Accessed: 22 May, 2013}
		
	

}

@incollection{b8,
	
	
		,
	title={{Revenue generation in Nigeria through e-taxation (a study of selected states)}}
		,
	author={{
			TOGloria
		}}
	
	
		,
	journal={{European Journal of Economics}}
		
			49
			
			,
	year={December 2012}
		
	

}

@incollection{b9,
	
	
		,
	title={{Appraising Nigeria's Tax Effort: A Comparative Econometric Analysis}}
		,
	author={{
			PDGolit
		}}
	
	
		,
	journal={{Economic and Financial Review}}
		
			46
			1
			
			,
	year={2008. March}
		
	
	,
	note={Central Bank of Nigeria.}

}

@book{b10,
	
	
		,
	title={{The Economics of Taxation}}
		,
	author={{
			SJames
		} and {
			CNobes
		}}
		
		
			,
	year={2008}
			,
	publisher={Fiscal Publications}
			,
	address={Birmingham}
		
	
	,
	note={8th Ed}

}

@book{b11,
	
	
		,
	title={{FIRS sues Jimoh Ibrahim, Air Nigeria, for forgery, N5 billion Tax Fraud-NAN}}
		,
	author={{
			NJohn
		}}
		
		
			,
	year={2012. Accessed: 22 May, 2013}
		
	

}

@incollection{b12,
	
	
		,
	title={{Tax administration and revenue generation of Lagos state government}}
		,
	author={{
			AEJohn
		} and {
			JOlabisi
		}}
		
	
	
		,
	journal={{Research Journal of Finance and Accounting}}
		
			3
			5
			
			,
	year={November 2012}
		
	

}

@book{b13,
	
	
		,
	title={{Value Added Tax" Federal Inland Revenue Services}}
		,
	author={{
			Nigeria
		}}
		10/15/2012
		
		
			,
	year={2009}
		
	

}

@incollection{b14,
	
	
		,
	title={{Impact of tax reforms and economic growth in Nigeria: A time series analysis}}
		,
	author={{
			GNOgbonna
		} and {
			EAppah
		}}
		
		
	
	
		,
	journal={{Current Research Journal of Social Sciences}}
		
			4
			1
			7
			,
	year={2012a. June 2013. December 2012. December 2012}
		
	
	,
	note={Olajide Associates Nigeria tax reform}

}

@book{b15,
	
	
		,
	title={{). there is many things wrong with Nigeria's Vat Operation. www.vanguard ngr.com online 17. Olatunde}}
		,
	author={{
			Olasunkanmi
		} and {
			Akoni
		}}
		
		
			,
	year={2011. 5/2012. 2010. 2013}
			12
			,
	address={Sanni}
		
	

}

@book{b16,
	
	
		,
	title={{Nigerian government and tax evasion}}
		
		
	

}

@book{b17,
	
	
		,
	title={{Empirical Evaluation of Contribution of Value Added Tax to Development of Lagos State Economy}}
		,
	author={{
			SOwolabi
		} and {
			ATOkwu
		}}
		
		
			,
	year={2011}
		
	

}

@book{b18,
	
	
		,
	title={{Taxation Principles and Practices in Nigeria}}
		,
	author={{
			Soyede
		} and {
			SOKajola
		}}
		
		
			,
	year={2006}
			,
	publisher={Silicon Publishing Company}
			,
	address={Ibadan}
		
	

}

@incollection{b19,
	
	
		,
	title={{Taxation in the Gulf:Introduction of a Value Added Tax}}
		,
	author={{
			SThackers
		}}
	
	
		,
	journal={{Journal of International law}}
		
			17
			3
			,
	year={2009}
		
	

}

@book{b20,
	
	
		,
	title={{Value Added Tax in Nigeria}}
		,
	author={{
			EUnwabuike
		}}
		
			,
	year={1998}
			,
	publisher={Dan.com Press}
			,
	address={Lagos}
		
	

}

@incollection{b21,
	
	
		,
	title={{Impact of VAT on economic development of emerging nations}}
		,
	author={{
			UnegbuAngus
		} and {
			IrenfinDavid
		}}
		
		
	
	
		,
	journal={{Journal of Economics and International Finance}}
		
			3
			8
			
			,
	year={2011. 2013}
		
	

}