INFLUENCE OF TAXATION IN A COLONIAL AND DEMOCRATIC ERA IN NIGERIA: 1999-2021
Sani Damamisau Mohammed , Aishatu Danjuma Adam , Yusra Musa Muhammad , Yusuf Abdu Gimba and Bashir Ali Sulaiman
Volume 2 Issue 2
Abstract
Nigeria is having over 77 million people as employed citizens residing in 36 states and Abuja the Federal capital as federating units of the country. Despite this, the federating units are heavily dependent on federal monthly grants to such an extent that only 4 states could meet up their recurrent expenditure without the federal allocation. Taxation has proved to be the most viable and sustainable source of revenue that sustained empires in the past and is presently sustaining governments across the globe. Therefore, the federal government and the federating units could look inward to putting in place an effective and efficient taxation of taxable corporate bodies, individuals and businesses in their jurisdiction to overcome their overdependence on federal allocations. However, the ideological, economic, political and technological factors within which governments are existing are factors that influence taxation. Consequently, the aim of this study is to interpretively evaluate these factors in the context of colonial era and present Nigeria with a view to elucidating their influences on the success or otherwise of having effective and efficient taxation in these two eras. To achieve this, relevant secondary data on these factors and other facts and figures from government publications are theoretically reviewed looking into how they were or are being implemented. Results revealed that colonial administrators are more ideological and have efficiently utilized their economic, political and technological circumstances on taxation. Democratic governments should be more ideological, efficiently utilize their economic and political circumstances and leverage on technology for efficient taxation. Keywords: Ideological, Historical, Technological, Taxation, Colonial
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