Tax is a compulsory payment made by all concerned to the government of a country from which
essential services are rendered, without necessarily offering an explanation on how the money
generated was spent or equating the services with the money collected. Anyanwu (1997) defined
tax ``as a compulsory levy by the government on individuals, companies, goods and services to
raise revenue for its operations and to promote social equity through the redistribution of income
effect of taxation``.