Companies income, customs and excise duty tax gap and infrastructural development in Nigeria
The Every nation desire to have state of the art infrastructural amenities that will guarantee that its citizens are living a meaningful and comfortable life, such amenities include power supply, education, adequate security of lives and property, good transport system and access to good health care system. The level of infrastructural development present in a country will determine its categorization as a developed or developing country. Tax has been noted to be the most secure form of financing infrastructural development.