The Colonial Taxation Policy among the Yoruba of South-western Nigeria and its Implications for Socio-economic Development
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Date
2010
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The Historical Society of Nigeria
Abstract
Although the British colonial taxation policy engendered
unlimited exploitation and expropriation of capital from the
periphery to the metropolis, it also brought about 'changes'
and 'development' in the Yoruba speaking parts of western
Nigeria. Through the British implementation of the Indirect
Rule System, they deviously used taxation system to exploit
the indigenous terrain massively. Thus, British capitalism
left indelible impact on the entire Nigerian polity. The study
found that predatory leadership, gross opportunism,
insincerity and ineptitude were the bane of tax
administration in Western Nigeria during the colonial era.
The study concluded that the British colonial tax system
was disruptive of the delicate balance between the ruler and
the ruled. It brought in its wake changes that were not
conducive to rapid positive growth and development; the
implementation of the colonial tax system systematically
halted the development of indigenous institutions, and this
in turn unleashed much depravation, exploitation and flight
of capital, although some minor positive changes were
during the colonial peri
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Citation
14. Afolabi, A. S. (2010): The Colonial Taxation Policy among the Yoruba of South-western Nigeria and its Implications for Socio-economic Development. Journal of the Historical Society of Nigeria, 19: 63-92