Literature Review: A Historical Review Of Man And Society

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LITERATURE REVIEW AND THEORETICAL FRAMEWORK
2.1 Theoretical framework A historical review of man and society reveals that tax exists as a major source of revenue for government .These taxes are levied on income, accumulation of individual, corporations and on goods and services produced, exports and imports, even though, no one really likes paying taxes, yet they are inevitable for the provision of social welfare . Loosely, a tax may be defined as “a universal contrivance whereby the government imposes upon its citizens a compulsory financial levy or contribution for the benefit of society as whole (Oduntan, 2010).
According to Agbetunde (2004), Tax means the same thing to everybody in every society but seen from different angles, to government, it is a source of revenue, to a company it is a cost and to an individual it is a depletion of their income. The revenue generate from tax proceeds are used for the following:
i. Income redistribution ii. Promotion of economic growth and development iii. Protection of infant industries iv. Economic stabilization
v. Modification of investment pattern vi. Foreign exchange management
An Internet Service Provider (ISP) is a commercial organization with a permanent connection to the internet that sells temporary connection to subscribers. Individuals can also access the internet through such popular online services as Prodigy and American online and through networks established by such giants as Microsoft and AT&T. (Kenneth & Jane, 2000)

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