Revenue Generation

CHAPTER ONE

INTRODUCTION

1.1   INTRODUCTION

         Revenue Generation simply means raising funds in the most economic and suitable manner. The history of revenue generation in Nigeria is traceable to the eighteen century before the coming of the British, when the Fulani Empire was in place, when the emirates were divided into districts and villages and when the hakim's districts heads were made tax collectors. Hakims is were to collect different types of taxes such a Jangali live stocks tax land tax Kharey, and the capitation tax called Gandu in Cowry. Shells currency for the Gmir who was more or less the government. Lugard and the subsequent native revenue ordinance of 1917 could be said to be the evolution of revenue generation of the modern local government administration system of the north. Though the amending ordinance passed in 1918 extended the provision of 1917 to the south Nigeria, it was only to impose tax on all taxable adults and individual residents in the colony are a composed of Lagos, Epe and Ikorodu, the jurisdictional area of the administrator of the colony. However, in 1927 another legislation was enacted which imposed a tax on all native adults and non-native alike in Nigeria. Today neither the orthodox method of revenue generation nor the native authority system of local government in the north and south exist.