THE COLONIAL TAXATION POLICY AMONG YORUBA OF SOUTHWESTERN NIGERIA AND ITS IMPLICATIONS FOR SOCIO-ECONOMIC DEVELOPMENT
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Date
2010
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Journal of 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 deprivation, exploitation and flight of capital, although some minor positive changes were recorded during the colonial period.
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Keywords
Policy makers, Revolts, Taxation, Western NigeriaPeasan, Peasants