THE DUTY TO PAY TAX

In Africa today, taxes form only a minute proportion of government revenue. Even with indirect taxation such as import tariffs and VAT, the total amount realized is small compared to the scale of government expenditure.

Certainly, the total contribution of taxes to the revenue of Federal, state and local governments in countries such as Ghana is less than five percent (5%). This is not a normal situation. This state of affairs has been created by the large amount of revenue revenue accruing from the petroleum sector. In a normal situation, all or most of government revenue come from taxes. Indeed, before the oil boom, this was a the situation in Nigeria. It has, therefore, always been considered that the payment of taxes is one of the most important duties of the citizens. It is also the main base of their freedom and justification of their rights.

Tax evaders are regarded as parasites who enjoy benefits at the expense of others.