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resources, it cannot pay out welfare and pension benefits to citizens. In one sense, it does not matter very much where the state gets its money from as far as cash reserves are concerned. A value-added tax on goods and services purchased by consumers or any other service tax will do just as well as far as the state is concerned as income tax or national insurance contributions, but the source of taxation does affect the legitimacy of citizens’ claims to rights. Citizens can demand welfare benefits if they have made long-term contributions to an insurance scheme, and

.B. (2004). Public finance in theory and practice. New Delhi, India: Tata McGraw Hill. Naiyeju, J. K. (1996). Value added tax: The facts of a positive tax in Nigeria. Kupag Public Affairs. Ndekwu, J. K. (1991). An analytical review of Nigeria’s tax system and administration. Paper presented at a national workshop on tax structure and administration in Nigeria, Lagos, 15-17, May. Odusola, A.E. (2006). Rekindling investment and economic development in Nigeria. NES selected paper for the 1998 annual conference. Ogbonna, G. N., & Appah, E. (2012). Impact of tax reforms and