This book discusses the evolution of taxation in Nigeria within the framework of eight broad themes i.e., The Origin and Practice of Fiscal Federalism in Nigeria, The Constitutional Context for Taxation, The Three Eras of Taxation in Nigeria, The Structure and Jurisdiction of Nigerian Tax Authorities, Instruments of Tax Policy, Statutory Developments, Beyond Oil Revenue: The Case for Tax Reform and Making the Nigerian Tax System Globally Competitive.

In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. In terms of value, the book facilitates an understanding of the role played by the Service; its staff and stakeholders in repositioning the Nigerian tax system. It is an essential reference material for everyone that seeks an understanding of the processes that underscore the ongoing changes in the Nigerian tax system.

The book traces the history of writing about Nigeria since the nineteenth century, with an emphasis on the rise of nationalist historiography and the leading themes. The second half of the twentieth century saw the publication of massive amounts of literature on Nigeria by Nigerian and non-Nigerian historians. This volume reflects on that literature, focusing on those works by Nigerians in thecontext of the rise and decline of African nationalist historiography. Given the diminishing share in the global output of literature on Africa by African historians, it has become crucial to reintroduce Africans into historicalwriting about Africa. As the authors attempt here to rescue older voices, they also rehabilitate a stale historiography by revisiting the issues, ideas, and moments that produced it. This revivalism also challenges Nigerian historians of the twenty-first century to study the nation in new ways, to comprehend its modernity, and to frame a new set of questions on Nigeria's future and globalization. In spite of current problems in Nigeria and its universities, that historical scholarship on Nigeria (and by extension, Africa) has come of age is indisputable. From a country that struggled for Western academic recognition in the 1950s to one that by the 1980s had emerged as one of the most studied countries in Africa, Nigeria is not only one of the early birthplaces of modern African history, but has also produced members of the first generation of African historians whose contributions to the development and expansion of modern African history is undeniable. Like their counterparts working on other parts of the world, these scholars have been sensitive to the need to explore virtually all aspects of Nigerian history. The book highlights the careers of some of Nigeria's notable historians of the first and second generation. Toyin Falola is Jacob and Frances Sanger Mossiker Chair in the Humanities and University Distinguished Teaching Professor at the University of Texas at Austin. Saheed Aderinto is Assistant Professor of History at Western Carolina University.

Nigeria is Africa's most populous country and the world's eighth largest oil producer, but its success has been undermined in recent decades by ethnic and religious conflict, political instability, rampant official corruption and an ailing economy. Toyin Falola, a leading historian intimately acquainted with the region, and Matthew Heaton, who has worked extensively on African science and culture, combine their expertise to explain the context to Nigeria's recent troubles through an exploration of its pre-colonial and colonial past, and its journey from independence to statehood. By examining key themes such as colonialism, religion, slavery, nationalism and the economy, the authors show how Nigeria's history has been swayed by the vicissitudes of the world around it, and how Nigerians have adapted to meet these challenges. This book offers a unique portrayal of a resilient people living in a country with immense, but unrealized, potential.

Nigeria, the United States’ most important strategic partner in West Africa, is in grave trouble. While Nigerians often claim they are masters of dancing on the brink without falling off, the disastrous administration of President Goodluck Jonathan, the radical Islamic insurrection Boko Haram, and escalating violence in the delta and the north may finally provide the impetus that pushes it into the abyss of state failure. In this thoroughly updated edition, John Campbellexplores Nigeria’s post-colonial history and presents a nuanced explanation of the events and conditions that have carried this complex, dynamic, and very troubled giant to the edge. Central to his analysis are the oil wealth, endemic corruption, and elite competition that have undermined Nigeria’s nascent democratic institutions and alienated an increasingly impoverished population. However, state failure is not inevitable, nor is it in the interest of the United States. Campbell provides concrete new policy options that would not only allow the United States to help Nigeria avoid state failure but also to play a positive role in Nigeria’s political, social, and economic development.