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wßÍV6,ƒÔZzg¾!*z)WÃZkÐ!k54-öGIEg3YñXLzßà6,Šc*-$ŠZgßÍV»çƒZzgZ7

zßCVÆK~zWZ(gZ]Î|YNÔ@*�T6,L¬Z+ƒZkÐZŠZ5Ã΂D¯c*YñX�ßvçÙ$+qàc*µ‚àz){»DgƒYNÔZ7ƒV~g^Š~YñX�ZâúZxZÜkZzg¾d$ßvZEw™DƒVZy6,L¬Z+:HYñÔZkÆ',@�q,Z%ZZEw™D

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jZ!Y]zjZÙ

(1) Encyclopedia Britannica, Edition 1968,vol 21, P 723.

(2) International Encyclopedia of Social Sciences, Edition 1974 vol. 15 P

521.

(3) Dolton,Principle of Public finance,London,1940, P.26.3.

(4) For the details regarding the definition of tax, please see:

(i) Bestable, Public Finance, Micmillion Company, 1917, Part 3, P.261.

(ii) The Oxford English Dictionary, Clarendon press Oxford 1970, Vol XI, P.

119

(iii) The new encyclopedia Britannica, London,1974, Vol 17, P. 1076.

(iv) Encyclopedia of Economics and commerce,Bath Press Avon Great

Britain, 986 P.361.

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