@incollection{,
	
					
					
					3BE161C324B081070285965757FBBF1E
				,
	author={{Past. Dr.Abomaye-Nimenibo} and {Williams AminadokiariSamuel} and {OBONG UNIVERSITY}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}202934
}

@book{b0,
	
	
		,
	title={{The Concept and Practice of Taxation in Nigeria}}
		,
	author={{
			WAAbomaye-Nimenibo
		}}
		
			,
	year={2017}
			,
	publisher={Nimehas Publishers}
			,
	address={Port Harcourt}
		
	

}

@book{b1,
	
	
		,
	title={{}}
		,
	author={{
			Abomaye-Nimenibo
		}}
		
			,
	publisher={Williams Aminadokiari Samuel}
		
	

}

@book{b2,
	
	
		,
	title={{}}
		,
	author={{
			MichaelEyo
		} and {
			Jack
		}}
		
		
	

}

@incollection{b3,
	
	
		,
	title={{An Empirical Analysis of Tax Revenue and Economic Growth in Nigeria from}}
		,
	author={{
			HopeFriday
		} and {
			Chika
		}}
		
	
	
		,
	journal={{Global Journal of Human -Social Science: F-Political Science}}
		2249-460x and Print : 0975-587X
		
			18
			40
			,
	year={2018. 1980 to 2015. 2018}
		
	
	,
	note={Issue 3 Version 1.0 Year}

}

@incollection{b4,
	
	
		,
	title={{Tax Policy for Economic Recovery and Growth}}
		,
	author={{
			JMArnold
		}}
	
	
		,
	journal={{Economic Journal}}
		
			121
			
			,
	year={2011}
		
	

}

@book{b5,
	
	
		,
	title={{Financial System: Essex}}
		,
	author={{
			CAnyanwu
		}}
		
			,
	year={1993}
			,
	publisher={Longman Group Ltd}
		
	

}

@book{b6,
	
	
		,
	title={{Efficient Tax Collection and Tax Administration in Nigeria. A paper presented at a seminar organized by the University of Lagos Consultancy Services Otta}}
		,
	author={{
			OAnyanwu
		}}
		
			,
	year={1997. May 1997}
		
	

}

@book{b7,
	
	
		,
	title={{The Administration of Personal Income Tax in Nigeria: some Problem Areas. AERC Research paper 67}}
		,
	author={{
			DAsada
		}}
		
			,
	year={2010}
			,
	publisher={African Economic Research Consortium}
			,
	address={Nairobi}
		
	

}

@book{b8,
	
	
		,
	title={{Assessing the Implication of Tax Evasion and Avoidance on Revenue Generation of Ibesikpo Asutan Local Government Area}}
		,
	author={{
			BAsuquo
		}}
		
			,
	year={2007}
		
	
	,
	note={Ppl8}

}

@book{b9,
	
	
		,
	title={{Challenges of Tax Authorities, Tax Payers in the Management of Tax Reform Processes}}
		,
	author={{
			JU BAzubike
		}}
		
			,
	year={2009}
		
	

}

@book{b10,
	
	
		,
	author={{
			NjokuChibu
		}}
		,
	title={{Annual Report 2015 -Corporate Activities of Standard Alliances Insurance Plc}}
				
			,
	year={2015}
		
	

}

@book{b11,
	
	
		,
	title={{Departmental Manual for Project Writing}}
		,
	author={{
			DChinaka
		}}
		
			,
	year={2005}
			,
	publisher={Wellington Printing Press}
			
			,
	address={Aba, Diobu}
		
	

}

@book{b12,
	
	
		,
	title={{Companies Income Tax Act Cap 100 LFN}}
		
			,
	year={1990. 1990}
		
		
			CITA (Companies Income Tax Act
		
	

}

@book{b13,
	
	
		,
	title={{CITA, section 62}}
		
	

}

@book{b14,
	
	
		,
	title={{Direct Taxation Ordinance (DTO) as amended in 1948}}
		
	

}

@book{b15,
	
	
		,
	author={{
			EEngen
		} and {
			JSkinner
		}}
		
		,
	title={{Tax revenue and Economic Growth? National Tax Journal}}
				
			,
	year={1996. Dec 1996}
			49
		
	

}

@incollection{b16,
	
	
		,
	title={{Tax rates in macroeconomics}}
		,
	author={{
			OEngen
		}}
	
	
		,
	journal={{Journal of Monetary Economics}}
		
			34
			1
			
			,
	year={1996. 1956}
		
	

}

@incollection{b17,
	
	
		,
	title={{}}
	
	
		,
	journal={{Finance Law}}
		
			,
	year={1956}
		
	

}

@incollection{b18,
	
	
		,
	title={{FIRS (Federal Inland Revenue Service) Establishment Act}}
	
	
		,
	journal={{Finance Law}}
		
			,
	year={1962 19. 2007}
		
	

}

@incollection{b19,
	
	
		,
	title={{Personal Income Tax}}
	
	
		,
	booktitle={{Operation of Pay-As-You-Earn (PAYE) Regulations, 2002'. Official Gazette. Abuja: Federal Ministry of Finance}}
				
			,
	year={2002. 1993}
		
		
			FRN (Federal Republic of Nigeria
		
	

}

@incollection{b20,
	
	
		,
	title={{The Eastern Nigerian Finance Law}}
	
	
		,
	booktitle={{Official Gazette. Abuja: Federal Ministry of Finance}}
				
			,
	year={1962. 1962}
			Ill
		
		
			FRN (Federal Republic of Nigeria
		
	

}

@book{b21,
	
	
		,
	title={{The Financial Regulations (Revised)}}
		
			,
	year={2009. 2009}
		
		
			FRN (Federal Republic of Nigeria
		
	

}

@book{b22,
	
	
		,
	title={{Income Tax, Cap}}
		
			48
			1959
		
	

}

@book{b23,
	
	
		,
	title={{Income Tax Management Act (ITMA) of 1961}}
		
	

}

@incollection{b24,
	
	
		,
	title={{}}
	
	
		,
	journal={{Income Tax (Amendment) Law}}
		
			,
	year={1961}
		
	

}

@incollection{b25,
	
	
		,
	title={{An appraisal of Revenue Management in Katsina State Local Government}}
		,
	author={{
			SMamman
		}}
	
	
		,
	journal={{Bayero Bus. Rev}}
		
			1
			3
			
			,
	year={2006}
		
	

}

@incollection{b26,
	
	
		,
	title={{Mid-Western Region Applied Income Tax (Amendment) Law}}
		,
	author={{
			Milesi-FerrettiMendoza
		} and {
			Asea
		}}
		
	
	
		,
	booktitle={{Empirical Foundations o Household Taxation}}
				,
	editor={
			Martin 31
		}
		
			,
	year={1996. 1961}
		
	

}

@book{b27,
	
	
		,
	title={{Public Finance in Theory and Practice. Auckland,McGraw Hill International Book Company. 33. National Revenue Proclamation Law No}}
		,
	author={{
			RMusgrave
		}}
		
			,
	year={2005. 1904}
		
	

}

@incollection{b28,
	
	
		,
	title={{Administration of VAT in Nigeria}}
		,
	author={{
			JANaiyeju
		}}
	
	
		,
	journal={{FIRS Enlightenment Workshop Paper}}
		
			,
	year={1993}
		
	

}

@incollection{b29,
	
	
		,
	title={{The Private Sector and Generation of Tax Revenue in the FCT}}
		,
	author={{
			JCNdulue
		}}
	
	
		,
	journal={{Abuja; J. Admin. Manage}}
		
			4
			1
			
			,
	year={2005}
		
	

}

@book{b30,
	
	
		,
	title={{Northern Nigeria Personal Income Tax Law}}
		
			,
	year={1962}
		
	

}

@incollection{b31,
	
	
		,
	title={{Tax evasion problems in Nigeria: A critique}}
		,
	author={{
			SMNzotta
		}}
	
	
		,
	journal={{Niger. Account}}
		
			40
			2
			
			,
	year={2007}
		
	

}

@book{b32,
	
	
		,
	title={{The Nigerian Taxman's Book. Lagos}}
		,
	author={{
			BBOchi
		}}
		
			,
	year={2008}
			,
	publisher={Pyramid Unit Publishers}
		
	

}

@incollection{b33,
	
	
		,
	title={{The Problems of Tax Administration}}
		,
	author={{
			HOchiogu
		}}
	
	
		,
	journal={{In Latin America}}
		
			,
	year={1994}
			,
	publisher={John Hopkins Press}
		
	

}

@book{b34,
	
	
		,
	title={{Paper presented at the Workshop on Revenue Generation at the State Government Level}}
		,
	author={{
			AFOdusola
		}}
		
			,
	year={2006}
		
		
			October. Ibadan, University of Ibadan
		
	
	,
	note={Internally Generated Revenue at the Local Government: Issues and Challenges}

}

@book{b35,
	
	
		,
	title={{Elements of Taxation, Libriservice Nigeria Ltd, Lagos 42}}
		,
	author={{
			EAOgundele
		}}
		,
	editor={Ojo, A. J.}
		
			,
	year={1999. 2008}
			,
	address={Nigeria; Bradford Shiva; Graham Burn}
		
	

}

@book{b36,
	
	
		,
	title={{Fundamental Principles of Nigerian Tax}}
		,
	author={{
			SOjo
		}}
		
			,
	year={2008}
		
	
	,
	note={2nd Edition. Lagos, ABC venture, Shomolu}

}

@incollection{b37,
	
	
		,
	title={{Income Tax Law and Practice in Nigeria}}
		,
	author={{
			CSOla
		}}
	
	
		,
	booktitle={{Heinemann Educational Books (Nig)}}
				Ibadan; Ltd
		
			,
	year={2009}
		
	

}

@book{b38,
	
	
		,
	title={{Taxation and Tax Management in Nigeria}}
		,
	author={{
			AguoluOsita
		}}
		
			,
	year={2004}
			,
	address={Enugu, Meridian Associates}
		
	

}

@incollection{b39,
	
	
		,
	title={{A Contribution to the Theory of Economic Growth}}
		,
	author={{
			AOsita
		}}
	
	
		,
	journal={{Quarterly Journal of Economics}}
		
			70
			1
			
			,
	year={1999}
		
	

}

@book{b40,
	
	
		,
	title={{Personal Income Tax Law No.6 of 1961. 48. Personal Tax Law}}
		
			,
	year={1962}
		
	

}

@incollection{b41,
	
	
		,
	title={{}}
	
	
		,
	journal={{Personal Income Tax Act}}
		
			104
			,
	year={1993}
		
	

}

@book{b42,
	
	
		,
	title={{PITA, section 70 51. PITA}}
		
			,
	year={2004}
			90
		
	

}

@incollection{b43,
	
	
		,
	title={{Growth Effects of Flat-Rate Taxes}}
		,
	author={{
			FeenbergSkinner
		} and {
			G
		}}
		
	
	
		,
	booktitle={{) and (4) of Income Tax Management Acts (ITMA)}}
				
			,
	year={1990. 1961}
			103
		
	
	,
	note={3 53. Section}

}

@book{b44,
	
	
		,
	title={{Section 2 of the Personal Income Tax Act (PITA)}}
		
			,
	year={1993}
		
	

}

@book{b45,
	
	
		,
	title={{Nigeria's constitution of 1999}}
		
			24
		
	
	,
	note={As amended}

}

@book{b46,
	
	
		,
	title={{Section 86 of the Personal Income Tax Act}}
		
			,
	year={2004 58. 2004}
		
	
	,
	note={Section 92 of PITA}

}

@incollection{b47,
	
	
		,
	title={{Section 8(1) (q) of the FIRS Establishment Act}}
		,
	author={{
			FeenbergSkinner
		} and {
			G
		}}
		
	
	
		,
	journal={{Journal of Political Economy}}
		
			103
			3
			,
	year={2007 62. 1990}
		
	
	,
	note={Growth Effects of Flat-Rate Taxes}

}

@incollection{b48,
	
	
		,
	title={{The Effect of Taxation on Human Capital}}
		,
	author={{
			Smith
		} and {
			PhillipTrostel
		}}
		
	
	
		,
	journal={{Journal of Political Economy101}}
		
			2
			
			,
	year={1993}
		
	

}

@book{b49,
	
	
		,
	author={{
			Olalekan&Soyode
		} and {
			SundayOKajola
		}}
		
		,
	title={{Taxation: Principles and Practice in}}
				Nigeria, Abeokuta
		
			,
	publisher={Lek Silicon Publishing company Ltd}
			,
	year={2006}
		
	

}

@book{b50,
	
	
		,
	title={{States (Creation and Transitional Provisions) Decree No}}
		
			,
	year={1967}
		
	

}

@book{b51,
	
	
		,
	title={{The Companies Income Tax Act (CITA)}}
				
			,
	year={1959}
		
	

}

@book{b52,
	
	
		,
	title={{The Income Tax Management Act (ITMA)}}
				
			,
	year={1961}
		
	

}

@book{b53,
	
	
		,
	title={{The National Tax Policy of 2012}}
		
	

}

@book{b54,
	
	
		,
	title={{The Personal Income Tax (Amended) Act}}
		
			,
	year={2011 70. 1998}
			21
		
	
	,
	note={Tax collection Decree (Decree No}

}

@book{b55,
	
	
		,
	title={{The Personal Income Tax (Lagos) Act (PITL A)}}
				
			,
	year={1961}
		
	

}

@book{b56,
	
	
		,
	title={{The Petroleum Profit Tax Act (PPTA)}}
				
			,
	year={1959}
		
	

}

@book{b57,
	
	
		,
	title={{The Stamp Duties Act (SDA)}}
				
			,
	year={1959}
		
	

}

@incollection{b58,
	
	
		,
	title={{Economic Growth and Tax Components: An Analysis of Tax Change in OECD}}
		,
	author={{
			MSTosun
		} and {
			SAbizadeh
		}}
		
	
	
		,
	journal={{Applied Economics}}
		
			37
			
			,
	year={2005}
		
	

}

@incollection{b59,
	
	
		,
	title={{The Effect of Taxation on Human Capital}}
		,
	author={{
			PhillipTrostel
		}}
	
	
		,
	journal={{Journal}}
		
			,
	year={1993}
		
	

}

@incollection{b60,
	
	
		,
	title={{}}
	
	
		,
	journal={{Political Economy101}}
		
			2
			
		
	

}

@book{b61,
	
	
		,
	title={{Uniform Taxation Decree of 1975}}
		
	

}

@incollection{b62,
	
	
		,
	title={{}}
	
	
		,
	journal={{Age}}
		
			
		
	
	,
	note={d) 57 and above}

}

@book{b63,
	
	
		,
	title={{Rank: (a) Top management staff [ ] (b) Middle Management Staff [ ] (c) Low management staff}}
		
	

}

@book{b64,
	
	
		,
	title={{Work Experience: (a) l-10yrs}}
		
			6
		
	
	,
	note={b) 1 l-20yrs [ ] (c) 21-30yrs [ ] (d) 31 and above}

}

@incollection{b65,
	
	
		,
	title={{Constant review of tax to favour economic situation [ ] (c) Dismissal of fraudulent tax officials [ ] (d) Employment of adequate and efficient staffs [ ] (e) Provision of modem equipment and office space [ ] (f) Improvement of tax benefit to encourage increase in tax morality}}
	
	
		,
	booktitle={{the state? (a) Improvement of public expenditure}}
				
	
	,
	note={g) Others, please specify???.}

}

@book{b66,
	
	
		,
	title={{When does the statute of limitations begin expiring on income taxes owed?}}
		
	
	,
	note={a) Beginning of the year [ ] (b) middle of the year [ ] (c) End of the year}

}

@book{b67,
	
	
		,
	title={{If an individual has not filed income tax for several years can the Individual refile those income tax returns now? (a) Yes}}
		
	

}