By: Okoror, Justina. A. (PhD) Department of Taxation Faculty of Social and Management Sciences Prime University Kuje – Abuja, Cross Ogohi D. (PhD) Associate Professor Department of Business Administration Faculty of Social and Management Sciences Prime University Kuje – Abuja, Jiya Ndalo S. (PhD) Department of Business Administration Faculty of Social and Management Sciences Prime University Kuje – Abuja & Samuel Atta Aku (PhD) Department of Business Administration Faculty of Social and Management Sciences Prime University Kuje – Abuja