Entropy of Injustice: A Derivative of Thermodynamics in Tax Administration:- John U. Ihendinihu

ABSTRACT

Thermodynamics is a branch of physics that is concerned with heat, energy, and work. It describes the behavior of energy and systems in terms of order, disorder, and equilibrium, with entropy as one of its core principles. As a fundamental concept in thermodynamics, entropy measures the degree of disorder, randomness, or energy dispersion in a system. It is governed by the Second Law of Thermodynamics, which states that in any natural process, the total entropy of an isolated system always increases over time unless external energy is applied to restore order (Atkins, & de-Paula, 2014, and Schroeder, 2000). Thus, over time, systems tend to move toward a state of higher entropy, meaning they naturally become more chaotic and less efficient unless external energy is applied to restore order.