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CHAPTER ONE 1.0     INTRODUCTION 1.2     BACKGROUND OF THE STUDY Microfinance has emerged as an effective strategy for poverty reduction. Across developing countries (Nigeria for example) micro, small and medium enterprises are turning to microfinance institutions (MFIS) for an ...

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Taxation worldwide constitutes a major source of revenue to the government for the funding of their capital and recurrent expenditures. Taxation is defined as compulsory levy imposed directly or indirectly by the government ...