References
Abodunrin, O. R., & Omole, F. T. (2017). Treasury single account policy and its effects in combating corruption in Nigeria. International Journal of Social Sciences and Humanities Reviews, 7(2), 90–96. Adebayo, A. G. (1995). Jangali: Fulani pastoralists and colonial taxation in northern Nigeria. International Journal of African Studies, 28(1), 113–150. Adebesi, J. F., & Gbegi, D. O. (2013). Effect of tax avoidance and tax evasion on personal income tax administration in Nigeria. American Journal of Humanities and Social Sciences, 1(3), 125–134. Akinninyi, P. E. (2026). Fiscal path dependence and the rentier constraint: Explaining Nigeria’s persistent low tax effort. [Journal submission manuscript]. Bojuwon, B. (2015). Factors influencing income taxpayers’ reaction towards e-tax system adoption in Nigeria. Fountain Journal of Management and Social Sciences, 4(2), 32– 43. Bräutigam, D. A., Fjeldstad, O. H., & Moore, M. (2008). Taxation and state-building in developing countries: Capacity and consent. Cambridge University Press. Burns, A. C. (1929). History of Nigeria. George Allen & Unwin. Central Bank of Nigeria. (2022). Statistical bulletin 2022. https://www.cbn.gov.ng Ekanade, O. (2012). The interface of ethnicity and revenue allocation in Nigeria’s first republic. Journal of African Identities, 10(1), 95–110. Falola, T., & Heaton, M. M. (2014). A history of Nigeria. Cambridge University Press. Federal Republic of Nigeria. (2019). Finance Act 2019. Federal Government Printer. Federal Republic of Nigeria. (2020). Finance Act 2020. Federal Government Printer. Federal Republic of Nigeria. (2021). Finance Act 2021. Federal Government Printer. Federal Republic of Nigeria. (2022). Finance Act 2022. Federal Government Printer. Federal Republic of Nigeria. (2023). Finance Act 2023. Federal Government Printer. Frankema, E. (2011). Colonial taxation and government spending in British Africa, 1880–1940: Maximizing revenue or minimizing effort? Explorations in Economic History, 48, 136– 149. Gardner, L. A. (2010). Decentralization and corruption in historical perspective: Evidence from tax collection in British colonial Africa. Economic History of Developing Regions, 25(2), 213–236. Gurama, Z., & Mansor, M. (2018). Integrated internal audit model for effective internal auditing performance in Nigerian tax administration. Asian Journal of Economics, Business and Accounting, 7(3), 1–7. Ibanichuka, E. L., Akani, F. N., & Ikebujo, O. S. (2016). A time series analysis of the effect of tax revenue on economic development of Nigeria. International Journal of Innovative Finance and Economics Research, 4(3), 16–23. International Monetary Fund. (2023). Nigeria: 2022 Article IV consultation—Press release; staff report; and statement by the executive director for Nigeria (IMF Country Report No. 23/093). International Monetary Fund. Modugu, P. K., Eragbhe, E., & Izedonmi, F. (2012). Government accountability and voluntary tax compliance in Nigeria. Research Journal of Finance and Accounting, 3(5), 69–76. Moore, M., Fjeldstad, O. H., & Prichard, W. (2018). Taxing Africa: Coercion, reform and development. HSRC Press. Nwite, S. C. (2015). The implications of tax revenue on the economic development of Nigeria. Issues in Business Management and Economics, 3(5), 74–80. Odeyemi, J. O. (2014). A political history of Nigeria and the crisis of ethnicity in nation- building. International Journal of Developing Societies, 3(1), 87–95. JAFM Okauru, I. O. (2012). A comprehensive tax history of Nigeria. Safari Books. Organisation for Economic Co-operation and Development . (2022). Revenue statistics in Africa 2022. OECD Publishing. Oriakhi, D. E., & Ahuru, R. R. (2014). The impact of tax reform on federal revenue generation in Nigeria. Journal of Policy and Development Studies, 9(1), 92–108. Otusanya, O. J. (2011). The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria. Critical Perspectives on Accounting, 22, 316–332. Passant, J. (2016). Historical note: The history of taxation is written in letters of blood and fire. Australasian Accounting, Business and Finance Journal, 10(2), 93–101. Phillips, A. O. (1997). Nigeria’s fiscal policy, 1998–2010. Nigerian Institute of Social and Economic Research. Van Waijenburg, M. (2018). Financing the African colonial state: The revenue imperative and forced labour. The Journal of Economic History, 78(1), 40–80. World Bank. (2022). Nigeria economic update: The continuing urgency of business unusual. World Bank.