TAX AS AN INSTRUMENT OF DEVELOPMENT IN SOME CREATED STATE.

The main objective e of the research work are to find out and educated: i. How tax rates affects the rate of investment in the economy. ii. The general desirability of firms to invest as result of tax incentive measures. Also the researcher will look at the impact of tax on small-scale business in the state and whether the taxes are effectively and efficiently collected. The involves looking at the tax administration and collection systems. Generally the work is done to find out if tax constitutes the bulk of government revenue to erase the erroneous belief that tax is exploitation by government for their selfish interest.