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

Abstract

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 process by Nigerians. Unanimous buy-in into tax administration by the citizens will make for improved public revenue generation in this era of low national earnings due to global decline in crude oil prices which is the major income earner for the country.  The paper finally recommended tax reforms in Nigeria to reflect similar positive features like those of indigenous tax system so that the people will accept and support the modern taxation system the same way as they supported indigenous tax regimes in pre-colonial era.