CHAPTER 9 – Tax Administration-The Theoretical Perspective by Okon J. Umoh and Friday E. Uko

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Many countries depend mostly on taxation as a means of generating the resources needed to meet expenditure requirements. It is the main mechanism for transferring resources from the private to public sector (Ekpo, 2004). On the basis of this, it will be ideal if revenue productivity exceeds expenditure of any economy (Ekpo, 2001). The importance of taxation in advanced civilizations such as the United States of America (USA) and Europe cannot be taken for granted. For example, in US and Europe, tax policy of any government is used by the electorates as a yardstick to measuring the effectiveness of such government in providing the needed welfare package for the citizenry (Uko, 2015).

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