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For any government to be able to carry out its functions effectively and efficiently there is the need for revenue to enable it undertake them.There are various means by which the Nigerian government generates revenue to finance its various activities. Such means include taxation of oil and gas, properties, individuals corporate bodies, sole businesses, partnership, fines,tolls, court charges, tenement rents and rates, taxes on consumption. Other means of revenue generation include: agriculture, mining, tourism, hospitality ventures. etc.

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Okezie, Stella Ogechukwu is a Principal Accountant in the Bursary Department of Babcock University Nigeria. She is married to Okezie Goodluck Nwokoma. Between them, they have given birth to Ijechukwu Ruth, Oluchukwu Mary and Nduchukwu John. Her resaerch interstes are Financial Accounting and Taxation.

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