ABSTRACT
This dissertation is an accounting research attempt to explore the impact of tax revenues on the economic indices of West African Commonwealth Countries from 1981 to 2018. In line with the altruistic behavior theory of taxation, it seeks to answer questions on the relevance of tax revenue to various indicators of citizens’ economic welfare such as gross domestic product growth rate, per capita income, gross fixed capital formation growth rate, unemployment rate and human development index. Data were electronically obtained from the official websites of International Center for Tax and Development, World Bank and Federal Inland Revenue Services of Nigeria. Ordinary least square regression analysis was employed in the analyses of hypotheses and findings show that direct tax revenue of West African Commonwealth countries has positive and significant impact on their economic indices whereas the indirect tax revenue relates inversely with the economic indices. The study concludes that taxation remains a potent tool for development of the group whereas indirect tax revenue specifically, provides an avenue for further tax revenue optimization for these countries. Therefore, the study calls for optimization of both tax revenues for adequate mobilization of government revenue; and also suggests that government revenue should be properly channeled to boost the economy and overall welfare of the people as this will promote fiscal responsibility and discipline among the people of this region.
TABLE OF CONTENTS
Cover Page i
Title Page ii
Declaration iii
Certification iv
Dedication v
Acknowledgements vi
Table of contents vii
List of Tables x
Abstract xiii
CHAPTER 1 INTRODUCTION 1
1.1
Background to the Study 1
1.2
Statement of the Problem 4
1.3
Objectives of the Study 7
1.4
Research Questions 8
1.5
Research Hypotheses 9
1.6
Significance of the Study 10
1.7 Scope
of the Study 11
1.8
Assumption of the Study 12
1.9
Operational Definition of Terms 12
CHAPTER
2 REVIEW OF RELATED LITERATURE 14
2.1 Conceptual Framework 14
2.1.1 The
meaning of taxation 14
2.1.2 Origin
of taxation 15
2.1.3 Kinds
and classifications of taxes 21
2.1.4 Tax
systems 23
2.1.5 Historical
development of taxation in Nigeria 26
2.1.6 Historical
development of taxation in Ghana 32
2.1.7 History
of taxation in the Gambia 35
2.1.8 History of taxation in Sierra Leone 38
2.1.9 Tax administration in developing economies 41
2.1.10 Taxation and economic growth 45
2.1.11 Effect of
taxation on per capita income 46
2.1.12 Effect of
taxation on gross fixed capital formation 47
2.1.13 Relationship
between taxation and unemployment rate 49
2.1.14 Taxation
and human development index 50
2.2 Theoretical
Framework 52
2.2.1 Altruistic
behavior theory of taxation 52
2.2.2 Ability
to pay theory 54
2.2.3 Optimum
tax theory 55
2.2.4 Theory
of optimal commodity taxation 56
2.3 Review
of Empirical Literature 57
2.4 Summary
of Empirical Reviews 75
2.5 Gap
in Literature 85
CHAPTER 3 METHODOLOGY 87
3.1 Research
Design 87
3.2 Area of Study 88
3.3 Sources and Methods
of Data Collection 89
3.4 Data
Analysis Technique 90
3.5 Specification
of Model 91
CHAPTER 4 RESULTS AND DISCUSSIONS 94
4.1 Tax
Revenues and Economic Indices of the Gambia 94
4.1.1 Descriptive
analysis 94
4.1.2 Unit
root results for the Gambia 97
4.1.3 Co-integration
analysis for the Gambia 99
4.1.4 Granger
causality test between tax revenues and
economic indices of the
Gambia 100
4.1.5 Regression
results of tax revenues and economic indices of the Gambia 104
4.2 Tax
Revenues and Economic Indices of Ghana 112
4.2.1 Descriptive
analysis for Ghana 113
4.2.2 Unit
root results for Ghana 115
4.2.3 Co-integration
analysis for Ghana 117
4.2.4 Granger
causality test between tax revenues and economic indices of
Ghana 118
4.2.5 Regression
of tax revenues on the economic indices of Ghana 121
4.3 Tax
Revenues and Economic Indices of Nigeria 130
4.3.1 Descriptive
analysis of selected variables for Nigeria 131
4.3.2 Unit
root test results for Nigeria 134
4.3.3 Co-integration
analysis for Nigeria 136
4.3.4 Granger
causality test for tax revenues and economic indices of Nigeria 137
4.3.5 Regression
results of tax revenues on economic indices of Nigeria 139
4.4 Tax
Revenues and Economic Indices of Sierra Leone 148
4.4.1 Descriptive
analysis of variables for Sierra Leone 149
4.4.2 Unit
root test results of variables for Sierra Leone 152
4.4.3 Co-integration
analysis for Sierra Leone 153
4.4.4 Granger
causality test for Sierra Leone 155
4.4.5 Discussions
of regression results for Sierra Leone 157
4.5 Analyses
for all the West African Commonwealth Countries 167
4.5.1 Descriptive
analysis of selected variables 168
4.5.2 Panel
unit root test results of variables 171
4.5.3 Panel
co-integration analysis 173
4.5.4 Granger
causality test results 174
4.5.5 Test
of hypotheses 176
4.6 Summary
of Discussions 194
CHAPTER 5 SUMMARY, CONCLUSION AND RECOMMENDATIONS 199
5.1 Summary
of Findings 199
5.2 Conclusions 201
5.3 Recommendations 201
Contribution to Knowledge 203
References 205
Appendices 219
LIST OF TABLES
2.1 Summary of empirical reviews 75
4.1 Descriptive analyses for the Gambia 94
4.2 Unit root at level 97
4.3 Unit root at first differencing 98
4.4 Co-integration test results for the
Gambia 99
4.5 Granger causality test results 102
4.6 Direct and indirect tax revenues and GDP
growth rate estimation 104
4.7 Direct and indirect tax revenues and per
capita income estimation 106
4.8 Direct and indirect tax revenues and
gross fixed capital formation
growth
rate estimation 108
4.9 Direct
and indirect tax revenues and unemployment rate estimation 109
4.10 Direct and indirect tax revenues and human
development index 113
4.11 Descriptive analyses for Ghana 117
4.12 Unit root at level 116
4.13 Unit root at first differencing 116
4.14 Co-integration test results for Ghana 117
4.15 Granger causality test results 119
4.16 Direct and indirect tax revenues and GDP
growth rate estimation 121
4.17 Direct and indirect tax revenues and per
capita income estimation 123
4.18 Direct and indirect tax revenues and gross
fixed capital formation
growth rate estimation 125
4.19 Direct and indirect tax revenues and
unemployment rate estimation 127
4.20 Direct and indirect tax revenues and human
development index 129
4.21 Descriptive analyses for Nigeria 131
4.22 Unit root at level 134
4.23 Unit root at first differencing 135
4.24 Co-integration test results for the Gambia 136
4.25 Granger causality test results 138
4.26 Direct and indirect tax revenues and GDP
growth rate estimation 140
4.27 Direct and indirect tax revenues and per
capita income estimation 142
4.28 Direct and indirect tax revenues and gross
fixed capital formation
growth
rate estimation 143
4.29 Direct and indirect tax revenues and unemployment
rate estimation 145
4.30 Direct and indirect tax revenues and human
development index 147
4.31 Descriptive analyses for Sierra Leone 149
4.32 Unit root at level 152
4.33 Unit root at first differencing 153
4.34 Co-integration test results for Sierra
Leone 154
4.35 Granger causality test results 155
4.36 Direct and indirect tax revenues and GDP
growth rate estimation 158
4.37 Direct and indirect tax revenues and per
capita income estimation 160
4.38 Direct and indirect tax revenues and gross
fixed capital formation
growth
rate estimation 162
4.39 Direct and indirect tax revenues and
unemployment rate estimation 164
4.40 Direct and indirect tax revenues and human
development index 166
4.41 Descriptive analyses for the Gambia 168
4.42 Panel unit root at level 171
4.43 Panel unit root at first differencing 172
4.44 Panel co-integration test result 173
4.45 Granger causality test results 175
4.46 Hausman test for fixed and random effects
model 177
4.47 Direct and indirect tax revenues and GDP
growth rate estimation 178
4.48 Hausman test for fixed and random effects
regression models 181
4.49 Direct and indirect tax revenues and per
capita income estimation 181
4.50 Hausman test for fixed and random effects
regression models 184
4.51 Direct and indirect tax revenues and gross
fixed capital formation
growth
rate estimation 185
4.52 Hausman test for fixed and random effects
regression models 187
4.53 Direct and indirect tax revenues and
unemployment rate estimation 188
4.54 Hausman test for fixed and random effects
regression models 191
4.55 Direct and indirect tax revenues and human
development index 192
CHAPTER 1
INTRODUCTION
1.1
BACKGROUND
TO THE STUDY
Revenue
generation is critical to the success of any government administration. It is also
a necessary factor to the success of all economies of the world irrespective of
their developmental stages. One of the various means through which government
administrations of different countries have raised revenues at various periods
in the human history is taxation. It is an obvious knowledge among tax
accounting scholars that taxation is as old as government administration and
its earliest forms are seen in the payments of tributes by conquered kingdoms
and subjects to the ruling empire as recorded in the Bible (King James Version,
1993, Matt. 17:27); and some historic documents. Carlson (2004) submitted that
evidence of the earliest practices of taxation dates back to six thousand years
B.C, suggesting the ever relevant and useful nature of taxation to the success
of governance and growth of the economy of nations at any time.
Tax
in the contemporary sense, can be considered as a compulsory levy imposed on
people by the government of their land of residence or income generation;
through which the government raises revenue and controls the economic and
social welfare of its people. The above definition of tax therefore entails
that tax revenues of any government includes all incomes of the government
generated through the imposition and collection of taxes within its economy. Although
various government administrations in the world have peculiar means of sourcing
revenue due to the varying degrees of opportunities available to them,
generation of government revenues through taxation has remained handy and
relevant over the years. Also, various governments have sought to exercise
control over the economic and social activities of its people through tax
policies and laws instituted and enforced in the land.
Ortiz-Ospina
and Roser (2019) opined that the methods of governments’ revenues generation
and spending have a substantial impact on the economic and social development
of nations. The above position of the tax scholars underscores the critical
relevance of tax revenue to the performance of any nation’s economic indices
since taxation is one of the chief sources of government revenues generation in
the world. A nation’s economics can be regarded as its condition or position
with respect to material wealth which can be measured in numbers and also
evidenced in the living standards of its people. Afful (2008) described economy
as consisting of economic systems in a given country which includes the
production, distribution or trade and consumption of limited goods and services
in that country. Economic indices therefore underscore all indicators of
economic activity for any group, region or nation. According to Boelhouwer
(2010), economic indices of nations form the evidence that back up national
progress or otherwise as they reduce the size of national data without dropping
the information carried by such variables thus promoting communications and
accountability. So the pursuit of economic welfare of any country which forms
the primary goal of any well-meaning government administration in the world can
be deciphered by its attainment of favourable level of economic condition
traceable to such nation’s economic indices.
Economic
indices is a compound name that encompasses many factors or measures among
which this study covers gross domestic product growth rate, per capita income,
gross fixed capital formation growth rate, unemployment rate and human
development. These indices capture the progress of nations in economic output
growth, individual wealth, investments, employment opportunities or otherwise;
and human development.
The
possibility of tax revenues contributing massively to the wealth of nations is undoubtedly
an obvious certainty because all the sovereign nations of the world have a tax
collection system often administered by a designated government establishment
created for that particular purpose. However, the transmission of this wealth
to account for the welfare of the people in developing nations, in terms of
material wealth evident in their economic indices; remains a question of
research interest and of which various attempts have been made by scholars.
Albeit the results of the research efforts on this topic tend to vary in the
same clime and in varying degrees and this is the focal point of our study. The
tax systems of a country backed by their policies often accounts for the level
of revenue which can be generated from its tax administrative efforts.
The
administrative systems of Ghana, Nigeria, Sierra Leone and the Gambia are
similar on various grounds which include legal, social and economic aspects.
And this is due to the fact that these four countries were colonized by the
Britain and their affairs overseen by the government of United Kingdom for
nearly a century thus they are regarded as members of the Commonwealth of
Nations. Though these countries differ in their political structures, but the foundations
of their economic structure which includes sourcing of government revenue and
responsible spending were laid by various English leaders who administered the
affairs of these countries with the approval of the Queen of England. The legal
structures including tax laws in West African Commonwealth countries, some of which
are still in use were introduced by these English administrators and the
changes made to them have mostly been in terms of reflecting current realities rather
than changing them entirely. In addition the early political actors in the administrative
systems of these countries were indoctrinated under the tutelage of the English
political experts and educationist thus underscoring the fact that West African
Commonwealth countries as former ‘apprentices’ of the United Kingdom should
have comparable ideology in terms of sourcing government revenues from various
means which obviously includes taxation.
This
study is a research attempt towards analyzing the influences of tax revenues on
the economic indices of West African Commonwealth countries on individual and
general bases. The study will analyze the effects of tax revenues on the
economic growth of the countries, attempt to ascertain the similarity or
otherwise of tax administration of the countries with the ultimate aim of assessing
the influence of tax revenues in promoting the economic welfare of West African
Commonwealth countries from 1981 – 2018.
1.2
STATEMENT
OF THE PROBLEM
Gross
domestic product growth rate as economic growth indicator provides information
on the rate at which the size of economic activities within an economy changes
from time to time. The efficiency of taxation and particularly the tax
structure plays important role in achieving economic growth and fiscal
consolidation. Stoilova and Patonov (2012) noted that efficiently designed
taxation for any country aims to achieve desired fiscal policy objectives which
include allocation, redistribution, and stabilization in the most efficient way
by limiting undesired distortions, minimizing the cost of tax collection and
promoting economic growth. However, this assertion also contradicts the
economic theory which views taxation as being an inhibiting factor to economic
growth. This is evident from the report of Organization for Economic
Cooperation and Development (2008) which shows that corporate and personal
income taxes are out rightly detrimental to growth. A simple production
function also reveals that taxation can influence economic growth by its effect
on physical capital, human capital and through its effect on the total factor
productivity (Stoilova and Patonov, 2012). So if the fiscal policy of
government can be linked to the advancement of national economy, it is
essential to explore the relationship between tax revenues and economic growth
of West African Commonwealth Countries.
Per
capita income measures on the average, income made by individuals within a
given country. Gale and Samwick (2014) opined that efficient taxation
undoubtedly will lead to a larger economy through better economic wellness of
individual units within the economy but this is not as simple as it appears
since taxation will involve amassing and transferring funds from individual
units to the government, so taxation is also viewed from the standpoint of its
influence on people’s ability or incentive to earn, invest and save. So
government policies on taxation whether to increase taxes or grant tax cuts
should be viewed through two conflicting perspectives of which one refers to
the individual economic growth of the citizens within that economy whereas the
other refers to limitation of disposable private incomes. It therefore forms an
issue for research analyses to consider the possible relation between taxation
and economic standard of individuals within a given macroeconomic domain.
Tax
administration is expected to aid proper and effective implementation of the
government fiscal policies through government capital expenditures which are
geared towards provision of basic infrastructures and social amenities. The
proper execution and attainment of value for money in the capital expenditures
will offset in the growth of capital investments of any country in form of
additions to the fixed assets in the economy plus changes in the levels of
inventories. However, this fact may not be the case for some developing countries
which spend more on recurrent items and also have their budget executions
depend hugely on revenues from natural resources. Odusila (2006) pointed out
that Nigeria as a developing Commonwealth nation depends on taxation and other
revenues to fund just about 30% of her budget leaving out 70% on oil revenues
alone. Thus the problematic nature of proper implementation and particularly,
the analysis of the association between the taxpayers’ funds and growth of capital
investments as represented by gross fixed capital formation annual growth becomes
a worthwhile exercise.
Taxation
as part of government fiscal policy thrusts in every nation is applied by the
government in the manipulation of the economy towards achieving social and
economic objectives of such government. Any well-meaning government of the
people ear marks employment creation as one of its core values; thus it views high
unemployment rate as inimical to the progress of its administration. Ozurumba
(2012) described fiscal policy package as the government’s management of the
economy through the manipulation of its income and spending power to actualize
some desired macroeconomic objectives of which minimal unemployment rate is central.
So the use of taxpayers’ money to create and influence optimal employment rate
within the country is one of the true test of the accountability in the
administration of taxes. This suggests that increase of national wealth through
taxation should be channeled towards minimizing unemployment rate in any
socio-political setting and such possibility deserves an empirical support to
complement its theoretical assumption.
The
historical account of taxation in the history of man tends to portray tax as an
agent of economic development by all standards. It is important to appreciate
that economic development sufficiently captured by the human development index is
a broader perspective of positive tendency in the economic power of any country
than gross domestic product because it cuts across certain important indicators
of human progress which includes life expectancy, rate of poverty and education
to measure the extent of development which has been witnessed by a particular
group of people over the years. Bhartia (2009) and Ola (2007) believe that
taxation’s major role in the hands of the administering government is to enable
her finance its project which is obviously targeted towards the improvement of the
citizens welfare and ultimately lead to economic development of the country. So
this study intends to explore the assumption that tax revenues should, in the
long run, lead to greater freedom for the people in terms of improved human
development index as a combined measure of health, wealth and literacy.
The
need for developing countries to boost their tax revenues possibly through
improved voluntary compliance to taxation is a panacea for inadequate government
funding; however, this possibility is also linked to the general perception of
the people regarding government’s responsiveness to their welfare. This also suggests
a possible linkage between tax revenue and economic performance of the
countries; so this study is an attempt to analyze the influence of tax revenues
of West African Commonwealth countries on some of their economic indices.
1.3 OBJECTIVES OF THE STUDY
This
study has a broad objective of assessing the influence of tax revenues on
economic indices of West African Commonwealth nations. To achieve the broad
objective, the specific objectives are to:
i.
Assess the influence of direct
tax revenue on the gross domestic product growth rate of West African Commonwealth
nations
ii.
Determine the effect of
indirect tax revenue on the gross domestic product growth rate of West African
Commonwealth nations
iii.
Analyze the effect of
direct tax revenue on per capita income of West African Commonwealth nations
iv.
Study the nature and
direction of association existing between indirect tax revenue and per capita
income of West African Commonwealth nations
v.
Analyze the effect of
direct tax revenue on the gross fixed capital formation annual growth of West
African Commonwealth nations
vi.
Assess the effect of indirect
tax revenue on the gross fixed capital formation annual growth of West African
Commonwealth nations
vii.
Assess the influence of
direct tax revenue on the unemployment rates of West African Commonwealth
nations
viii.
Analyze the effect of
indirect tax revenue on the unemployment rates of West African Commonwealth
nations
ix.
Research on the influence
of direct tax revenue on human development indices of West African Commonwealth
nations
x.
Explore the possible association
between indirect tax revenue and human development indices of West African Commonwealth
nations
1.4 RESEARCH
QUESTIONS
The
following questions were drawn from the specific objectives in pursuance of the
broad objective of this dissertation:
i.
What is the effect of direct
tax revenue on the gross domestic product growth rate of West African Commonwealth
nations?
ii.
What is the effect of
indirect tax revenue on the gross domestic product growth rate of West African
Commonwealth nations?
iii.
What is the effect of
direct tax revenue on per capita income of West African Commonwealth nations?
iv.
How does indirect tax
revenue associate with per capita income of West African Commonwealth nations?
v.
What is the effect of direct
tax revenue on annual growth rate of gross fixed capital formation of West
African Commonwealth nations?
vi.
What is the effect of
indirect tax revenue on the annual growth rate of gross fixed capital formation
of West African Commonwealth nations?
vii.
How does direct tax
revenue associate with unemployment rates of West African Commonwealth nations?
viii.
How does indirect tax
revenue associate with the unemployment rates of West African Commonwealth
nations?
ix.
What is the effect of direct
tax revenue on human development index of West African Commonwealth nations?
x.
What is the effect of
human development index of West African Commonwealth nations on their indirect
tax revenue?
1.5 RESEARCH HYPOTHESES
To
answer the research questions of this study, the following hypotheses were
formulated and presented in their null forms:
i.
Direct tax revenue does
not have significant influence on the gross domestic product growth rate of West
African Commonwealth Nations
ii.
Indirect tax revenue does
not have significant influence on the gross domestic product growth rate of
West African Commonwealth Nations
iii.
Direct tax revenue does
not significantly influence per capita income of West African Commonwealth Nations
iv.
Indirect tax revenue does
not significantly influence per capita income of West African Commonwealth
Nations
v.
Direct tax revenue does
not have significant effect on the gross fixed capital formation annual growth
of West African Commonwealth Nations
vi.
Indirect tax revenue does
not have significant effect on the gross fixed capital formation annual growth
of West African Commonwealth Nations
vii.
Direct tax revenue has no
significant effect on the unemployment rates of West African Commonwealth
Nations
viii.
Indirect tax revenue has
no significant effect on the unemployment rates of West African Commonwealth
Nations
ix.
Direct tax revenue has no
significant effect human development indices of West African Commonwealth
Nations
x.
Indirect tax revenue has
no significant effect on human development indices of West African Commonwealth
Nations.
1.6 SIGNIFICANCE OF THE STUDY
It
is expected that every academic exercise of this manner provides solution to
certain problems in the society as well as additional insight to the body of
knowledge hence this dissertation will attempt to do the same.
i.
Governments: this study
will provide an empirical explanation to the behavior of some selected economic
growth and development indicators as individual variables in response to
changes that occur in the direct and indirect tax revenues of the West African
commonwealth nations as developing countries thus bringing to limelight the
performances of the various government administrations in ensuring proper
collection of government revenues with respect to taxation, and further
converting these revenues to economic progress and development through proper
accountability and effective development plans.
ii.
Academics and Researchers:
various scholars at different junctures have sought to establish a statistical
link between tax revenues and economic growth of some West African countries
separately. Most research works try to concentrate either on a particular tax
type or class of tax. This work will attempt to take a holistic approach
towards all the taxes administered and accounted for by the central tax revenue
services of both countries, while studying their effects on different selected measures
of economic growth and development, as well as make comparisons for the four
countries. The study will therefore attempt to see the effectiveness of
taxation towards economic growth and development of West African Commonwealth
nations as former colonists of the United Kingdom. So, it is believed that this
study will provide a fulcrum for appreciating the efforts of the various
governments in harnessing the benefits accruable to them from taxation towards
the bettering of lives and progress of their economies asides the popular mere
establishment of statistical link between tax and economic indices of
developing countries. This is a step beyond what is currently and popularly
obtained in the accounting research.
iii.
Taxpayers: the taxpayers
and citizens of West African commonwealth nations will be able to appreciate
the role of taxation in ensuring that most public goods which is outside the
wherewithal of an average person is provided for by the government. They will also
see the need for being tax compliant if it is established in this work that
taxation promotes their economic welfare especially as all West African
commonwealth nations have lower rate of voluntary tax compliance (McNabb and
LeMay-Boucher; 2014) as compared to the
United Kingdom who is their former colonialist.
1.7 SCOPE OF THE STUDY
This
study will cover all taxes administered and reported by the Revenue Services of
Ghana, Nigeria, Sierra Leone and The Gambia which will be categorized into
direct and indirect taxes to provide a comparable stance for all the countries.
The
study will also be covering a thirty-eight years period starting from 1980 –
2018 except in the cases of some variables which have not been compiled nor
reported in the 1980s such as unemployment rate for Nigeria and human
development index for the countries in this study.
Asides
data, the study will also cover the concepts and theories of taxation, economic
and development with the aim of providing adequate insight on the topic of this
research exercise.
1.8 ASSUMPTION OF THE STUDY
The
study assumes that tax revenue represents the income generated by the
governments of the West African Commonwealth countries from tax imposition
which forms the a tool in their hands to provide for the welfare of their
citizens. This dissertation also assumes that tax revenue will ordinarily be
applied to boost economic development as well as its administration utilized to
control economic factors.
1.9 OPERATIONAL DEFINITION OF TERMS
1. Commonwealth
countries: For the purpose of this dissertation, commonwealth countries will be
described as the former colonies of the Great Britain. These countries have
continued to associate with United Kingdom and share cordial diplomatic ties
with the country.
2. West
African Commonwealth countries: Though some members of the Commonwealth nations
were not colonized by the Britain, the study terms all the former colonies of the
Britain located on the western region of Africa as the West African
Commonwealth countries. The countries that fit in to this description are; the
Gambia, Ghana, Nigeria and Sierra Leone.
3. Altruistic
behavior: the feeling of being responsible by doing compliant to civic and
legal responsibilities due to the trust and confidence entrusted to another by
virtue of his past or present abilities
4. Developing
countries: These are countries with low capacity of industrialization,
technology and human development index. This study regards all the West African
Commonwealth countries also as developing nations.
5. Commodity
taxation: This is the process of administering tax on goods and services.
Commodity taxation produces indirect tax revenues which is the opposite of
direct tax revenue.
Click “DOWNLOAD NOW” below to get the complete Projects
FOR QUICK HELP CHAT WITH US NOW!
+(234) 0814 780 1594
Login To Comment