In carrying out this investigation, the researcher utilized three research methodologies , viz.,
documentary, qualitative, and quantitative research methodologies.
In conducting documentary research, the researcher studied pertinent textbooks, the Revenue Code, the Civil and Commercial Code. In addition, both local and foreign research investigations were studied.
In carrying out qualitative research, the researcher organized a focus group with ten volunteers in addition to interviewing six key informants.
In respect to quantitative research , the researcher surveyed nineteen companies in order to collect pertinent data.