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This research work is virtually incomplete without reviewing the existing literature on the research topic. In this part of the study the researcher will review books and educational journals examine what some authors accounting taxation sources of revenue and principle of a good tax payer system.

TAX – Is any mandatory contribution exacted from persons companies or property of the authority of government the primary purpose of taxation is to raise revenue to the government.
TAX – Is a compulsory pool in which the government expenditure has being finance.
The important of taxation to government is endorsed by the prominence given to the subject by Smith (1776) the founding father of economic is the angureant in the features of a good tax prayer system which include Smith (1776).
1. Equity: Implies any good tax system should be in direct proportion to the revenue (income) generated or benefit derived under. The protection of federal equity Adam Smith does not imply the equity of contribution but of sacrifice.
2. Certainty: Which means the tax liability should be certain to the tax payer in terms of payment period amount and manager of payment Arbitrary on any part of the above is a dilution of the principle of certainity and lack of it best town the power of favoritism corruption and repression on the tax Administration.
3. Convenience: Which refer to the levying and collection of tax is a manner and at a time payment is most convenient to the tax payer.
4. Economy: By which Adams Smith goes into Argument by some classical economist that the cost of collection should not been more than what collected as a tax should not be pocket by tax collector it shall been into public treasury of the federal government.
TAXATION: Therefore is not just an economic engineering issue it has political socio-cultural and ethnical connotation that must reflect the political economy of the federal government its effect government finance national output, productivity, prices and general economic development directly therefore would not be wrong to concede to the opinion that no person is Modern society enjoy full immunity from the in fact that it has become such an important issue in National economic management it is worthily to mention however that taxes are divided into two board categories depending on weather persons or thing are taxed. The categories are direct and indirect taxes.
1. DIRECT TAXES: They are levied on pressure and after vary with the status of the payer these include.
a. Personnel Income Tax: This usually levied on the income of household or levied separately on the member of Household. Financial Abuse
b. Company Tax: It is usually levied on the income of the companies the regarded as direct tax because in legal sense companies are regarded as ratification being that can sue and hence the imposition of income tax on their income.
c. Expenditure Tax: This is based on what a persons spends and has exemption that are specific to the individual tax payer.
d. Inheritance Tax: Is usually based on the amount of money the tax payer inherits from some on else.
2. INDIRECT TAXES: Is reviewed on good and services and paid by an individual by virtue of his association with some example are. Financial Abuse
a. Property Tax: When varies with the value of the estate and paid by either the owner or occupies of estate independent of his or her circumstances. Financial Abuse
b. Estate Duties: This depend on the size of the estate and not on the circumstances beneficiaries.
c. Stamp Duties: Are taxes change on the transfer of Asset from one to another. Financial Abuse
d. Custom excise duties impart duties and expert duties.
Source Smith (1776).

As will be expected in the federal system of government taxes are collected by the three tier of government in Nigeria comparatively. There is high decree of standardization in the federal collection taxes as well as the personnel income tax, capital gain, tax PAYE and withholding tax collected by the federal government but most of other taxes and levied collected by the federal government and particularly those of state government and local government the rate and type of taxes varied widely from state to state some state and local government even administer certain peculiar types of taxes and levies that are foreign to the constitution and the tax laws of the country. Financial Abuse

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