determine the relevance of taxation to Nigerian government.
outline the difficulties encountered by tax collectors in nigeria.
http://www.ngex.com/business/public/newsinfo.php?nid=2
http://www.nationmaster.com/country/ni-nigeria/tax-taxation
http://www.financialnigeria.com/DEVELOPMENT/developmentreport_category_item_detail.aspx?categoryid=7&item=205
http://forum.chinabuye.com/showthread.php/1006-Tax-Policy-In-Nigeria
http://www.thenationonlineng.net/2011/index.php/business/8387-why-nigeria%E2%80%99s-tax-system-is-weak.html