TAXATION PRACTICES OF PRE-COLONIAL REPUBLICAN AFRICAN NATIONS: THE IGBO AND TIV NARRATIVE IN PRESENT DAY NIGERIA

Abstract

This study investigated the taxation practices of pre-colonial republican African nations, with focus on the Igbo and Tiv, in present day Nigeria. The study adopted ethnographic literature review and content analysis for secondary data collection and analysis respectively. Three formulated research questions guided the study. Findings revealed that among the pre-colonial republican Igbo and Tiv nations of Africa, taxation was generally embraced as a necessary price for civilization, not citizenship. The study also found that in these nations, tax imposition was the responsibilities of republican consultative assemblies (RCAs), not individuals as was the case with monarchies. Furthermore, tax administration was the joint responsibility of village heads and traditional title holders. Additionally, compliance enforcement was jointly discharged by village heads and age grade associations in consultation with the RCAs. The study recommends that consideration should be given by contemporary tax policy makers and administrators to these age-long taxation practices to forestall a reoccurrence of the famous Aba women’s riot of 1929, and enhance tax revenue