@incollection{,
	
					
					
					64C6649A141107374E48153C97F3E925
				,
	author={{Eze KierianTochukwu} and {IdeobodoNwafor-Orizu} and {University of Nigeria}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1923140
}

@book{b0,
	
	
		,
	author={{
			CAchebe
		}}
		,
	title={{Troubles With Nigeria}}
				Enugu
		
			,
	publisher={Fourth Dimension Publishing Co.Ltd}
			,
	year={1983}
		
	

}

@incollection{b1,
	
	
		,
	title={{Managing the Tax Reform in Nigeria}}
		,
	author={{
			Alli
		} and {
			B
		}}
		
	
	
		,
	journal={{Account}}
		
			42
			1
			
			,
	year={2009}
		
	

}

@incollection{b2,
	
	
		,
	title={{Productivity of the Nigerian Tax System}}
		,
	author={{
			AAriyo
		}}
	
	
		,
	journal={{AERC Research Paper}}
		
			67
			
			,
	year={1991}
			,
	publisher={African Economic Research Consortium}
		
	

}

@incollection{b3,
	
	
		,
	title={{Examining the Policy Action}}
		,
	author={{
			SBarrett
		}}
	
	
		,
	journal={{Policy And Action. Essays on The Implementation of Public Policy. London}}
		,
	editor={Barrett, S. and Fulge, C.}
		
			,
	year={2005}
		
	

}

@book{b4,
	
	
		,
	title={{Billionaires Make Money In Nigeria, Evade Tax But Pay Abroad. The Sun Newspaper}}
		
			,
	year={December 5, 2017}
		
	

}

@book{b5,
	
	
		,
	title={{Concepts and Models in Public Policy Formulation and Analysis. Maiduguri: Pyla-Mark Services Ltd}}
		,
	author={{
			HDlakwa
		}}
		
			,
	year={2008}
		
	

}

@incollection{b6,
	
	
		,
	title={{Personal Income Tax in Nigeria}}
		,
	author={{
			MFEkwerike
		}}
	
	
		,
	booktitle={{Theory And Practice)}}
				Owerri
		
			,
	publisher={Tonyben Publishers}
			,
	year={2014}
		
	

}

@book{b7,
	
	
		,
	author={{
			MFEkwerike
		}}
		,
	title={{Tax Administration in Nigeria: Principles and Practice}}
				Owerri
		
			,
	publisher={Tonyben Publishers}
			,
	year={2016}
		
	

}

@incollection{b8,
	
	
		,
	title={{}}
	
	
		,
	journal={{Federal Inland Revenue Service}}
		
			,
	year={2012}
		
	
	,
	note={Handbook}

}

@book{b9,
	
	
		,
	title={{Federal Ministry of Finance: National Policy For Nigeria -Final Draft Submitted to Federal Executive Council}}
		
			,
	year={2012}
		
	

}

@incollection{b10,
	
	
		,
	title={{Problem of Policy Implementation in Developing Nations}}
		,
	author={{
			TMakinde
		}}
	
	
		,
	journal={{Journal of Social Sciences}}
		
			11
			1
			
			,
	year={2005}
		
	

}

@book{b11,
	
	
		,
	author={{
			DOcholi
		}}
		,
	title={{Running Behind Time. News Watch}}
				
			,
	year={2009. December 21}
			49
			21
		
	

}