This title is part of UC Press's Voices Revived program, which commemorates University of California Press’s mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1964.

Minorities of the oil-producing states are seriously disturbed by the inequity that is apparent from the existing principles of revenue allocation in Nigeria. In taking issues with them and other southern advocates of new revenue allocation criteria, the dominant north's organic intellectuals have always relied on the obvious concentration of economic and commercial activities in southern Nigeria to refute the argument that the north is the greater beneficiary of Nigeria's wealth. Scholarly contribution to the ethno-regional debate on the equity of resource allocation has been anchored to the same popular platform, namely, the criteria for inter-governmental revenue allocation. It is as if they absolutely embody the revelation about equity or inequity of resource allocation in Nigeria where the federal government has retained between 48.5 per cent and 56 per cent of the federation account, let alone revenues unpaid into this account. This study marks a departure from the orthodox focus on Nigeria's ethnic problems, including the contentious demand of the southern minorities for an increase in the weight assigned the principle of derivation, by examining federal expenditures to determine the distribution of federal presence, and thus winners and losers, bearing in mind that the entire country is federal government's coverage.

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.

This volume engages in an in-depth discussion of Nigerian politics. Written by an expert group of Nigerian researchers, the chapters provide an overarching, Afrocentric view of politics in Nigeria, from pre-colonial history to the current federal system. The book begins with a series of historical chapters analyzing the development of Nigeria from its traditional political institutions through the First Republic. After establishing the necessary historical context, the next few chapters shift the focus to specific political institutions and phenomena, including the National Assembly, local government and governance, party politics, and federalism. The remaining chapters discuss issues that continue to affect Nigerian politics: the debt crisis, oil politics in the Niger Delta, military intervention and civil-military relations, as well as nationalism and inter-group relations. Providing an overview of Nigerian politics that encompasses history, economics, and public administration, this volume will be useful to students and researchers interested in African politics, African studies, democracy, development, history, and legislative studies.

Originally published in 1969, this was the first standard work on Nigerian federal finance ever published. It traces the evolution of federal finance in Nigeria during a 20-year period from 1946 and analyses the economic, socio-political and fiscal problems encountered by the governments of the Federation in the course of this development. It also examines the main features of the fiscal system which emerged and discusses the way in which the general principles of federal finance have had to be tailored to the particular needs and interests of the different regions in Nigeria.

Nigerians embraced federalism as a way of managing the conflicts and suspicions among the various constituent nationalities that make up the Nigerian state. These fears and suspicions had led to the emergence of aggressive political and economic competitions along ethno-regional lines. Beginning from 1954, the unitary colonial state saw itself being gradually federalized as it had to contend with powerful ethno-regional pressures in the run-up to independence in 1960. Following the military coup of 1966, which ushered in a prolonged period of military rule, the various military regimes created a very centralized federal system while they ruled. By 1999 however, Nigerians had become disenchanted with the way the federal system was operated in the country, with echoes of the strident calls for a national conference to re-assess the system and the way it was operated reverberating throughout the entire length and breadth of the country.

Mohammed Chris Alli is a retired Nigerian Army Major General who served as Chief of Army Staff from 1993 to 1994 under General Sanni Abacha's regime and was military governor of Plateau State Nigeria from August 1985 to 1986 during the military regime of General Ibrahim Babangida. Many years later, he was appointed interim administrator of the state during a 2004 crisis in the state following ethno-religious killings in Shendam, Yelwa Local Government. In this anthology, organized as a symposium on Mohammed Christopher Alli’s work, he is identified as one of those critical and rational thinkers, philosophers, albeit, a General in the Nigerian Army, whose work finds a befitting logical space in the contemporary African philosophical tapestry. The book also captures the elements of military misrule in Nigeria and its undue influence on the body polity; it is a critical survey of past military misadventures, and a satire against false federalism, it is a firm warning against future corruption and impunity in the military.