Go to AfricaBib home

Go to AfricaBib home AfricaBib Go to database home

bibliographic database
Line
Previous page New search

The free AfricaBib App for Android is available here

Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Tax efforts by State governments in Nigeria
Author:Lupton, K.ISNI
Year:1989
Periodical:Quarterly Journal of Administration
Volume:24
Issue:4
Pages:360-367
Language:English
Geographic term:Nigeria
Subjects:taxation
revenue allocation
state government
Abstract:In recent times in Nigeria some attention has been given to the issue of encouraging the State governments to raise more internal revenue of kinds under their jurisdiction. Although the National Assembly did not include provision in the legislation on revenue allocation, it seems probable that the question may come up again. This paper reviews the theoretical and practical issues involved. On the theoretical level, efforts to arrive at a satisfactory basis for making intergovernmental comparisons have run into serious difficulties. An overview of the period 1955-1975 shows that the heyday of independent revenues collected by the States or their forerunners, the regions, was from 1955 to 1970. After 1971 the trend was to limit the States' powers. Although, overall, it appears that the scope for extending the States' range of taxes is very limited, the States do have scope for making 'tax efforts' by improving the assessment and collection of existing revenue, and adjusting their rates. The long-term trend is probably to limit the freedom of State governments in raising revenue. In conclusion, attention is paid to the Okigbo Commission's proposals which, if enacted, would have provided the State governments with an incentive to increase their 'tax efforts' and to become more self-supporting in fiscal terms. Drawbacks in these proposals are highlighted and suggestions are made to overcome these drawbacks. Ref.
Views