Taxation are usually modeled in such a way that they take into consideration the social welfare of the

citizens. The government and other policy makers have the responsibility of ensuring that the system
takes into account the needs of the citizen. A tax is a compulsory payment or contribution made by
citizen of a country to the government for the general benefit of the country like the impact to the
nation building. Nation building is constructing or structuring a national identity using the power of the
state. Nation- building aims at the unification of the people within the state so that it remains politically
stable and viable in the long run and it is process through which these majorities are constructed.