EFFECT OF VITAMINS C AND E INTAKE ON BLOOD ... - EuroJournals

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.
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