DrOladipo:
This project topic is too vague to have a clear input from interested people. You have to state the level at which you are executing this project: dissertation or Thesis? Then buyers and sellers in what business niche or context? Then location of study in order to understanding the prevailing tax processes and law. With all clearly defined, this will be a literature review and your finding from at least 25 reputable articles from credible journals will be the basis for your conclusion.