Tax is a major and indispensable source of government revenue that sustains nations all over the world. It is a compulsory and non-refundable payment to the government by its citizens. Tax revenue from the non-oil sector in Nigeria has been relatively low over the years and insufficient for any...

Revenue generation is concerned with all financial incomes of government that include the greater part of its proceeds that are related to monies generated in the economy while fiscal federalism are monetary principles and general framework designed for assigning functions to the different...