Infrastructural provisions and availability of resources to meet such needs has been the major point of concern to government in all states of the federation. In recent time Lagos State has been witnessing infrastructural deficit and this is actually affecting the standard of living of the citizens. Since the advent of civilian government in the state, internally generated revenue has been on the increase, yet the state is still witnessing a lot of infrastructural deficits. This study examined the contributions of personal income tax to infrastructural development in Lagos state to determine the effect that personal income tax has on infrastructural provisions of the state. The study adopted ex-post facto research design. The study covered Personal Income Tax and infrastructures development of Lagos State from 1997 to 2018. Secondary data were obtained from Lagos State Internal Revenue Services (LIRS), Lagos State Ministry of budget and planning and Lagos State Ministry of Finance. Data were analyzed using descriptive and inferential statistics. The study found that Personal Income Tax has significant effect on infrastructural development of the state. Given infrastructural provisions; EDH, EDR. On EDH, With

Background to the StudyValue maximization of stakeholders is one of those strategic objectives dominating the concern of deposit money banks in Nigeria. This objective is very strategic because it acts as a determining factor for their existence and consequently a resolution of the conflict between profit maximization of shareholders and value maximization as opined by Bergant (2020). Stakeholders always place higher priority on the maximization of their value; hence they usually lend legitimacy to organizations that fulfill such objective within their environment. By stakeholders, we mean those whose action or inaction can alter the decision of organizations and by and large threaten their existence (Sterling, Betley, Sigouin, Gomez, Toomey, Cullman, & Porzecanski, 2017).According to Ozili (2020), stakeholders of deposit money banks are broadly classified into two. We have the Supply side and the Demand side. From the Supply side, we have the providers of capitals such as, the shareholders, the creditors, the depositors, the investors, whether local or foreign direct investment. The Demand side consists of those who make use of the products and services being offered by the deposit money banks. These include: banks employees and management, customers, government, civil servants, artisans, market women, students, lecturers, regulators, auditors, professional bodies.The value of stakeholders in the deposit money banks varies (Mintzberg 1983;Pfeffer, 2014). For employees of deposit money banks, their values are salaries packages, emoluments, allowance, pension and gratuity payable monthly or annually and as terminal benefits during retirement. The value of these employees are enhanced when salaries and emoluments are paid as at when due and regularly experiencing constant increase in line with industry standard and as business volumes of the banks increase with consistent earnings (Buzzelli, 2019).It is worrisome to note that when some of these banks are declaring huge profits, the employees are sometimes neglected; casualization is still the order of the day despite the pronouncement by the industrial and labour union of the financial institution, Association of senior staff of banks and financial institution (ASSBFI) against this unwholesome act. Some staff in the banks are laid off without any terminal benefits, some suffer permanent dislocation as a result of job