@incollection{,
	
					
					
					15829D29D29A99DF8740D1C7C29B5223
				,
	author={{Dr.Ezugwu,C.I.} and {Ezugwu} and {Agbaji} and {KOGI STATE UNIVERSITY, ANYIGBA}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1434551
}

@book{b0,
	
	
		,
	title={{Understanding Nigerian Taxation 2 nd ed Abuja}}
		,
	author={{
			D ZAbdullahi
		}}
		
			,
	year={2012}
			,
	publisher={Husaab Global press Concept Ltd}
		
	

}

@book{b1,
	
	
		,
	title={{principles and practice of Nigerian Tax planning and Management}}
		,
	author={{
			MTAbdulrazaq
		}}
		
			,
	year={1993}
			,
	publisher={Bata Law Publications ect Ilorin}
		
	

}

@book{b2,
	
	
		,
	author={{
			JJAdefila
		}}
		,
	title={{Research Methodology in Behavioural Sciences}}
				Kaduna
		
			,
	publisher={Aprni Publication}
			,
	year={2008}
		
	

}

@book{b3,
	
	
		,
	title={{problems of personal Income Tax in Nigeria}}
		,
	author={{
			JA AAgbonika
		}}
		
			,
	year={2012}
			,
	publisher={Ababa press ltd}
			,
	address={Ibadan}
		
	

}

@book{b4,
	
	
		,
	author={{
			OAguolu
		}}
		,
	title={{Tax and Tax Management}}
				
			,
	year={2001}
		
	

}

@book{b5,
	
	
		,
	title={{}}
		,
	author={{
			MeridianAssociates
		} and {
			Enugu
		}}
		
		
	

}

@book{b6,
	
	
		,
	title={{Taxation and Tax Administration in Nigeria}}
		,
	author={{
			IKDandago
		} and {
			OJAlabede
		}}
		
		
			,
	year={2006}
			,
	publisher={Triump Publishing Company Ltd}
			,
	address={Kano}
		
	

}

@book{b7,
	
	
		
		,
	title={{LFN. Taxes and Levies (Approved list for Collection}}
				
			,
	year={1998. 2014}
			21
		
	

}

@book{b8,
	
	
		,
	title={{Decree no 21 of (1998) LFN. Taxes and Levies (Approved List for Collection)}}
		
	

}

@book{b9,
	
	
		,
	title={{Local Government Finance and Administration Nigeria, 2 nd edition}}
		,
	author={{
			BImam
		}}
		
			,
	year={2006}
			,
	publisher={Oxford press}
			,
	address={Ibadan}
		
	

}

@incollection{b10,
	
	
		,
	title={{}}
	
	
		,
	journal={{JTB Bulletin}}
		
			,
	year={2011}
		
	

}

@incollection{b11,
	
	
		,
	title={{Tax Reform in Context: a Strategy for}}
		,
	author={{
			JAKay
		}}
	
	
		,
	journal={{Fiscal Studies}}
		
			,
	year={1986. 1990s. November}
		
	

}

@book{b12,
	
	
		,
	title={{Kogi State Draft Budget Estimates within}}
				Lokoja
		
			,
	year={2003-2012}
		
	
	,
	note={Published by Ministry of Budget and Planning}

}

@book{b13,
	
	
		,
	title={{Published by Federal Ministry of Finance}}
		
			,
	year={2010}
		
		
			National Tax Policy
		
	

}

@book{b14,
	
	
		,
	title={{Introduction to Research Methodology, 2 nd ed. Nigeria African First Publshers Limited Statement}}
		,
	author={{
			ECOsuala
		}}
		
			,
	year={2005}
		
	

}

@book{b15,
	
	
		,
	title={{The Economics of Taxation}}
		,
	author={{
			JSimon
		} and {
			NChristopher
		}}
		
		
			,
	year={1992}
			,
	publisher={Prentice Hall International Ltd}
			,
	address={Britain}
		
	
	,
	note={4th ed}

}

@book{b16,
	
	
		,
	title={{Why people pay taxes? Tax compliance and enforcement}}
		,
	author={{
			JSlemrod
		}}
		
			,
	year={1992}
			,
	publisher={University of Michigan Press}
			,
	address={Ann Arbor}
		
	

}

@book{b17,
	
	
		,
	author={{
			OStephen
		}}
		,
	title={{Spectrum Books Ltd, 1}}
				Nigeria, Ibadan
		
			,
	year={2010}
		
	
	,
	note={st ed}

}

@book{b18,
	
	
		,
	title={{Tax compliance and tax morale: a theoretical and empirical Analysis}}
		,
	author={{
			BTorgler
		}}
		
			,
	year={2007}
			,
	address={Cheltenham, Edward Elgar}
		
	

}

@incollection{b19,
	
	
		,
	title={{Importance of Taxpayer Education and Customer Services in Expanding the Tax Base}}
		
	
	
		,
	booktitle={{th Annual Technical Conference}}
				
			,
	year={2004}
		
	

}