BACKGROUND OF THE STUDY: In many developing nations, such as Nigeria, the Value-Added Tax, sometimes known as VAT, has become an important source of revenue (Ijewere, 2022). In sub-Saharan Africa, for instance, value-added tax (VAT) has been implemented in the Re...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Value Added Tax (VAT) has become a major source of income in many developing countries, such as Nigeria. In sub-Saharan Afric...

Introduction

Spam is a term used to describe an unrequested and undesirable message transmitted electronically by a sender who has no existing connection with the recipient (Cormack, 2006). There are multiple categories of electronic sp...