The History Of Nigerian Tax System
Prior to the early 1930s, the formalization of taxation in Nigeria was practically non-existent. We were only exposed to variety of levies as dictated by paramount rulers at that time. The Various traditional rulers all created their various forms of taxes and levies which was used in boosting the various economies of the region.
The history of taxation in Nigeria can be traced to the Northern part of Nigeria where there was a reasonably systematic form of taxation during the early years and this was due to the fact that the Emirs had a more organized system of administration unlike in the other parts of the country. The Islamic religion also preached stringent adherence to payment of taxes as one of the principles of forthrightness in the religion and this brought about a more stringent enforcement of payment of taxes and levies in the part of the country, more so that the organized structure assisted in no small means to effective tax administration in the region.