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European Journal of Social Sciences - Volume 2, Number 1 (2006) Governance, Taxation and Fiscal Policy In Nigeria Olu Okotoni Department of Public Administration Obafemi Awolowo University Ile-Ife, Nigeria mokotoni@oauife.edu.nig olu_okotoni@yahoo.co.uk Abstract The paper examines governance, taxation and fiscal policy in Nigeria. It identifies that fiscal policy remains one of the greatest threats to political stability in Nigeria because the colonial architects of Nigeria laid the foundation on fiscal convenience, rather than on mutual trust, cultural and historical affinity. The article also establishes that governance and taxation exist side by side since taxes are needed to pay government's bills, but citizens see taxes as means of depriving them part of their income and therefore constitute potential source(s) of conflicts. It is further noted that the incursion of the military into Nigeria's politics since 1966 has aggravated the governance crises rather than addressed them and that while successive military administrations have succeeded in breaking up the federal structure into more sub-national units, they have failed in all other areas of governance – transparency and accountability, economic development, fiscal policy and democratisation. The paper also notes that Nigeria has not only failed to evolve a successful fiscal policy, but its fiscal federalism from 1914 to date portends a bleak scenario since most efforts have been geared toward sharing rather than mobilizing of resources, leading to a monolithic economy. The paper recommends that proper accountability, transparency and honesty are necessary for sustaining democratic governance in Nigeria and that all existing and potential sources of revenue be maximally explored. The article concludes that an effective management of the symbiotic relationship between governance and taxation is capable of producing good fiscal policy for the country. Preamble Governance carries a variety of definitions. The purpose sometimes determines the nature, scope and perspective of its definition. The World Bank (1992:1) for example views governance from power perspective, defining it as "the manner in which power is exercised in the management of a country's economic and social resources for development.” Mohammed Fofana (1997) who takes an economic approach sees governance as "the process by which a society makes decision about the production and distribution of scarce resources." To William Zartman (1997:1) governance is conflict management. Landell-Mills and Serageldin (1991:304) 1 define governance as "how people are ruled, how the affairs 1Cited from Nazrul Islam and Om Prakash Mathur (1995) "Urban Governance in Asia" in Urban Governance (Regional paper presented at the Second Urban Forum: November 27-29, 1995 at the UN Office, Nairobi, pg 1. 124
International Research Journal of Finance and Economics – Volume 2, Number I (2006) of a state are administered and regulated". Goran Hyden (1992) equates governance with regime, which he defines as "the conscious management of regime structures with a view to enhancing the legitimacy of the public realms" (1992:7). Rosenau (1992:5) who views governance from a political angle argues that governance is not synonymous with government, stating that "governance is a system of rule that works only if it is accepted by the majority (or at least, by the most powerful of those it affects, whereas governments can function even in the face of widespread opposition to their policies." Nazrul Islam and Om Prakash Mathur (1995:3) also view governance from political perspective state that "governance broadly refers to the system of government concentrating on effective and accountable institution, democratic principles and electoral processes, representative and responsible structures of government in order to ensure an open and legitimate relationship between the civil society and the state." Trevor Gordon-Somers’ (1997:133) attempt appears like a summary: the legitimate exercise of political, economic and administrative authority in the management of a country's affairs, at all levels. It comprises the complex mechanisms, processes and institutions through which citizens and groups articulate their interests, exercise their legal rights and obligations and mediate their differences. Management of development, in terms of policy formulation, resource allocation and balancing of economic interests, is crucial". … Sound governance is therefore participatory, transparent, accountable, effective, equitable and promotes the rule of law. From the various definitions, governance is viewed within the narrow context of state; whereas the term governance covers a wider range such as civil society, non-governmental organizations, community affairs etc. Governance and taxation exist side by side. Taxation which is an integral part of governance constitutes a potential source of conflict. Taxes are needed to pay government's bills, but citizens see taxes as means of depriving them part of their income and resources. The Peasants Revolt in the fourteenth century was caused by the introduction of a poll tax; “and throughout history, unfair or seemingly unfair systems of taxation have been at the heart of many such conflicts.” (Nightingale, 2001). One of the fundamental causes of the American War for Independence was the rebellion of British colonists against taxes that were perceived as inequitable. 2 (Pechman,1985). In Nigeria, property tax is seen as unjust and in fact, culturally unacceptable as it seems to penalize people for owning property. Thus, this tax which has the greatest potential for local government revenue generation cannot be fully tapped. In many instances, tax payers cannot justify the continuous payment of some certain rates and taxes, as there are no corresponding services from government. Arbitrary increase in taxation triggers resistance from tax payers. This was the case of the 1968 civil disturbances in the Western State of Nigeria (now Oyo, Ogun, Ondo, Osun and Ekiti states), occasioned by what was considered as an outrageous increase of tax rates in the state. As a result, a group of farmers known as Agbekoya (meaning Farmers against Oppression) revolted against the arbitrary increase in taxes and levies. This resulted in a bloody clash that lasted for several months before the revolt was quelled. The following extracts from the Drum Magazine (June 1969) provides an insight into the story: The fracas began in Ibadan towards the beginning of December 1968 when a mammoth crowd of tax agitators marched towards Mapo hall singing a war song: Oke mefa l'ao san. Oke mefa l'ao san. Bi o ba gba kumo, a o gbo'ri bibe. Oke mefa l'ao san. This means in English: "We are paying only thirty shillings. If this cannot be achieved by the application of cudgel, it will be by the cutting off of certain heads. We are paying only thirty shillings. 2For example, a "protest Congress gathered in 1765 in reaction to the 1763 Stamp Tax for raising revenue among the colonies. The Congress asserted such fundamental principles as the entitlements of colonists to the 'inherent rights and liberties' of British subjects. Henry J. Merry (1986) The Constitutional System: The Group Character of the Elected Institutions New York, Praeger Publishers, page 20. 125
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