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		| First Author:
 
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		| Bala A. Dahiru | 
	
		| Federal Inland Revenue Service, 20 Sokode Crescent, Zone 5, Abuja, FCT, Nigeria. | 
	
		| audubm@yahoo.co.uk | 
	
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		| P.O. Box 12415, General Post Office,, Area 10, Garki, | 
	
		| Abuja,, 900001, Nigeria | 
	
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		| +2349083038997(Phone) | 
	
		| +2349083038997(Fax) | 
	
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		| Second Author: 
 
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		| Pam W. Jim | 
	
		| Federal Inland Revenue Service, 20 Sokode Crescent, Zone 5, Abuja, FCT, Nigeria. | 
	
		| jpwayas@yahoo.com | 
	
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		| Third Author: 
 
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		| Kalu N. Nwonyuku | 
	
		| Federal Inland Revenue Service, 20 Sokode Crescent, Zone 5, Abuja, FCT, Nigeria. | 
	
		| Naponnanna@yahoo.com | 
	
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