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European Journal of Social Sciences - Volume 2, Number 1 (2006) of a people is above all an essential part of its general history" and that taxes do not only help to create the state, but also help to form it. Schumpeter's argument appears relevant to Nigeria's political history where fiscal finance forms a dominant part. Nobert EIias (1996:345-6) focuses on the state’s monopoly of violence and explains the inter-relationship between the use of physical violence and taxation. He comments, The society of what we call the modern age is characterized, above all in the West, by a certain level of monopolization. Free use of military weapons is denied the individual and reserved to a central authority of whatever kind, and likewise the taxation of the property or income of individuals is concentrated in the hands of a central social authority. The financial means thus flowing into this central authority maintain its monopoly of military force, while this in turn maintains the monopoly of taxation. Many African States, including Nigeria, have abused this monopoly of violence and taxation. In Nigeria, the military has used its weapons not only to harass, but to extort money from innocent and defenceless citizens. In December 1968, "a combined team of police and army opened fire on (tax) agitators" in Western State. At the end of the demonstrations, "it was estimated that more than fifty people had been killed in different parts of the state with several more wounded." (Drum, 1969). This type of state violence has replayed itself times without number in the country. State monopoly can be viewed from another angle. The federal government enjoys some certain monopoly of taxing powers as contained in the constitution. 3 It also enjoys monopoly over the armed forces (the army, the air force and navy), the police and other para-military bodies.Human (1995:20) provides explanation for the State’s monopoly of violence: States justify the violence they use to this end by saying that they cannot do the good that they do for their societies if they are not given the right of ultimate recourse to violence against those who impede, resist or impair their efforts. To forestall a situation where, in every case, individuals or groups of people resist their actions, states have to employ violent means; states establish their control over society by demanding a monopoly over the means of violence. ... Hence the force used by the state is sometimes referred to as 'legitimate'. Violence used by any one else in society is seen as 'illegitimate.' Human’s argument appears reasonable and logical provided it is not turned to oppression of citizens. Some scholars have dealt with specific aspects of public finance in Nigeria. Adedeji (1969) reviews Nigeria’s fiscal policy from 1946 to 1969; Mbanefoh and Anyanwu (1990) deal with the constitutional role of revenue mobilization and allocation among the various tiers of government; and Adesola (1989) examines the machinery for collection and disbursement of public funds in Nigeria with a prescription for the aborted Third Republic. A great deal of work has also been devoted to tax administration in Nigeria. They include (Adesola, 1986; Okele, 1986; Omopariola and Nassar, 1986; Oyelere and Oyewole, 1986; Oribabor, 1986). Others have limited their scope to local government finance. In this category, are Adedeji and Rowland (1971) and Bello-Imam (1989). The intellectual and theoretical discourse has shown that the subject of taxation and fiscal policy has received substantial attention; although not from governance perspective, which is the focus of this paper. Nigerian governance: historical and geographical profile Nigerian governance environment can best be understood within its political, historical and geographical profile. The amalgamation of the Southern and Northern Protectorates and the Lagos Colony gave birth to Nigeria from a motley of nationalities and ethnic groups on January 1, 1914 . In 1954, the country adopted a federal system and attained Independence on October 1960 with Westminster Parliamentary system of government. The federal system has transmuted from a twotiered federal structure, comprising three unequal regions to a three-tiered federal system of 36 states, one federal capital territory (FCT) and 774 local governments. Nigeria is 924,000 square kilometres with two distinct climatic zones - the tropical south and the hot, dry north. Three main cultural groups 3See item 39 of the Exclusive Legislative List of the 1999 Constitution of the Federal Republic of Nigeria. 128
International Research Journal of Finance and Economics – Volume 2, Number I (2006) dominate, situated in the southwest (Yorubaland), the southeast (Igboland) and the north (Hausaland/Borno). In all, there are over 300 different ethnic groups with as many languages and over 1,000 dialects. Nigeria’s population was 88.9 million in 1991 and estimated as 129.9 million in 2001 by the World Bank. Fiscal policy and taxation in nigeria This section is an overview of federal revenue in Nigeria. Up till late 1960s, custom and excise duties dominated the federal revenue. Table one shows that customs and excise duties topped with 68.1% in 1959/60 and 1969/70; followed by direct tax (9.4%); mining (8.1%); and interests and payments 6.1%. The remaining revenues were not significant as seen in the table. From mid 1970s, oil rents became dominant in Nigeria's economy. It increased from 26.3% in 1970 to 77.4% in 1975 and 81% in 1980. Oil revenue started to decline from early 1980s. In 1981 oil revenue reduced sharply to 64.4%. (CBN, 1997). Despite this, as a monolithic economy, oil revenue remains dominant. In 2001 proceeds from oil accounted for 76.5% of the total federal revenue. The period preceding 1950 was characterized by a strong central government in fiscal matters. As late as 1951, the federal government took almost 100% of the total revenue that accrued to the nation's accounts with almost no share for the regional governments. This trend changed in 1954 when the recommendations of Hicks-Philipson Commission of 1951 which gave regional governments considerable fiscal powers were implemented. The 1951 Constitution embraced the recommendations and for the first time, gave the regional governments some measure of autonomy on revenues and tax jurisdictions. Regions were to have shares from all revenues accruing to the centre from direct and indirect taxes. Consequently, in 1954, regional governments had a share of 28.6% of the total federal revenue, while the federal government retained 71.4%. In 1959, the revenue share of regional governments slightly dropped to 21.8%, while that of the federal government witnessed an upward review (78.2%). This was occasioned by the fiscal revision commission of 1958 headed by Jeremy Raisman. The Commission emphasised the principle of population rather than that of derivation, which was earlier emphasized by the Chick's Commission. The regional share of federal revenues witnessed a slight rise in 1965 and 1975 to 23.6% and 26.4% respectively, while that of the federal government fell to 76.4% and 73.6% in 1965 and 1975 respectively. Between 1961 and 1969, certain political developments occurred which necessitated adjustments in the existing federal fiscal arrangements. These included the loss of Southern Cameroon in 1961, the creation of the Midwest Region in 1963, and the Military Decree No. 15 of 27th May, 1967 which balkanised the four regions into 12 states. The Binn's recommendations which formed the basis for the working of federal finance until 1967 emphasised the principle of fiscal needs. To redress the problems that emanated from this, Dina Commission was set up in July 1968. 4 The committee submitted its report in February 1969 and pointed out the problem of great imbalance in economic development among the various states of the federation, and accordingly made strong recommendations that fiscal needs should form the basis of revenue sharing among the various states of the federation. Revenue sharing in the country has not been without trauma, confusion, strife and conflicts. Several ad hoc commissions and committees were set up by government to address the problems. There were the following ad hoc Fiscal Review Commissions between 1946 and 1969: • Philipson Commission (1946) • Hicks Philipson (1951) • Chicks Commission (1953) • Raisman Commission (1959) 4 Dina Commission is significant because members of the previous commissions (1954, 1958 and 1964) were foreigners drawn from the United Kingdom or Australia; the 1968 commission consisted of Nigerians (See Awa 1976:70). 129
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