Thesis Abstract

Thesis Overview

1.0 Introduction

Taxation constitutes one of the oldest instruments for financing the public sector either in time of peace or war. Human being acting individually in the society cannot solitarily provide himself with certain basic services such as defence, justice, education and health facilities, good road, law and order, portable water and so on. Government provide those services or what is otherwise called public goods by paying for them and hence, the government needs funds to finance the activities