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date: 12 November 2019

Abstract and Keywords

Tax and revenue have shaped and reshaped Nigeria’s administration, institutions, and practices and informed the way that governance and power have been created and understood by ordinary people. This chapter traces that journey from colonial experiments, through agricultural boom and bust, then to oil-reliance and centralization, and afterwards to the renegotiations involved in the transition back to democracy, before concluding in an examination of contemporary Nigeria. Today the country finds itself in a situation where the federal government and states alike are searching for new sources of revenue as oil prices slump, provoking new negotiations of the social contracts between government and citizens.

Keywords: taxation, revenue, social contract, administration, fiscal history

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