a.
i. Tax incidence: It is an economic term for the division of a tax burden between buyers and sellers. It does reveal the person that will pay the tax liability. For instance, if the government decided to impose an increased tax rate on cigarettes, the producers may increase the sale price by the full amount of the tax. If the consumers still purchased cigarettes on the same amount after the price increase, it will be said that the tax incidence fell entirely on the buyers.

ii. Tax burden: This is the amount of income, property or consumption tax levied on an individual or business. Tax burdens vary depending on several factors including income level, jurisdiction, and current tax rates. Income tax burdens are typically satisfied by deductions from an individual’s pay slip each time he or she is paid.

iii. Tax impact: This is the effect of a tax on the production or consumption of the product being taxed. For example, the tax impact of raising the levy on tobacco might be a reduction in tobacco sales.

iv. Tax shift: This is also referred to as tax swap. It is a change in taxation that eliminates or reduces one or several taxes and establishes or increases others, while keeping the overall revenue the same.

v. Tax base: This is a measure upon which the assessment or determination of tax liability is based. It is that position of a taxpayer’s income or property, which is expected to suffer tax.

b.
i. A persons in employment is deemed to be resident for a year of assessment in the territory in which he has a place available for his domestic use in Nigeria on the first day of January of the assessment year, and does not include any hotel, rest house or other place at which he is temporarily lodging.

ii. An executor is deemed to be resident in the territory in which the deceased individual was last deemed to be resident or would have been deemed to be resident if the law had been in force prior to the death of his date.

iii. Partners in partnership are deemed to be resident where the principal office or the place of the partnership is situated on the first day of that year or is first established during the year.

iv. An itinerant worker is deemed to be resident where he is found in a year of assessment.

In the case of an itinerant worker, tax may be imposed for any year by any State in which the itinerant works for a minimum of twenty (20) days in at least three (3) months of every assessment year.