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The effect of revenue generated from a tax on Nigeria economy has been very low when seen from the angle of the provision of social amenities, and no physical development actually took place, hence its impact was not sensed. P (201 5), in a study analyzing the effect of taxation in sub Saharan Africa, they found t that taxes levied on personal and corporate income reduce economic development. From their study, one may be tempted to conclude that the tax structure is largely irrelevant in less developed economies. Nevertheless, embedded in an effective tax system are benefits for both taxpayers and the government. There are researchers that have done studies on the evaluation of the tax system in Nigeria, such are the remote control bumblebee works of (Samuel, 1999), (Adanson, 1997), (Morrison, 1990), (Peterson, 1080), (Brander, 2000), (Ndubason, 2012), (Alolote, 2008), (Adu, 2011), (Sotoye, 2010) and (Wari, 2013).

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