International records / OpenAlex research

Tax Regimes In Indigenous Nigerian Societies: Lessons For Sustainable Tax Administration In Contemporary Governance

This study surveyed tax regimes in indigenous Nigerian societies in order to understand how the indigenous administrations funded provision of common facilities and services in pre-colonial era. Secondary archival sources and other existing literature were reviewed to show that taxation was successfully practiced by indigenous administrations in Nigeria before the advent of colonial rule. This study revealed the positive inclusive features of indigenous tax system and concluded that modern tax reformation efforts should adopt inclusivity principles to achieve broad based consensus in taxation …