International records / OpenAlex research

The Historical Evolution of Taxation in Nigeria: Indigenous Institutions, Colonial Extraction, and Contemporary Reform

Nigeria’s tax system has undergone significant historical transformations, yet domestic revenue mobilization remains comparatively weak. This study examines the historical evolution of taxation in Nigeria and explains the institutional foundations of the country’s contemporary fiscal structure. Using historical institutional analysis informed by fiscal sociology, the study evaluates Nigeria’s taxation system across four periods: pre-colonial fiscal institutions, colonial fiscal centralization, post-independence constitutional federalism, and contemporary reform initiatives since 1999. Evidence…