Introduction
General Background To The Subject Matter
The appreciation of importance of revenue is as old as man’s desire to make expenditure possible to improve his existing environment. Man here embraces individual, government and organization (profitable and non-profitable). The purpose of revenue is therefore, to have individual, organization and government disposal financially to cater for their various well being. What is doubtful is if enough effort has been made over the years by any of the above mentioned categories against generation (realization) of revenue. It is becoming clearer that individual or government which generates its revenue on a weekly basis is likely to future courageously, little or no prospect exist for such bodies.
Prior to the coming of the Colonial masters, there were some of revenue open to the Northern and Southern regions of the country. These groups of people have centralized system of administration. The bodies led by Emirs and Alafin are the agent that collect revenue from the inhabitants. Also fine and other revenue are taken care of by these bodies. Development plans were embarked upon through communal efforts.
The Colonial masters made the work simple for them because they modified the work for these payers of the revenue to government. Thus, this led to the introduction of the principles of equality.
However, it is difficult to introduce the native revenue ordinance in the eastern regions because of no recognized natural leaders. There were various attempts of improving native revenue generation in a peaceful and careful manner, but it always resists to function.
This led to Aba Women riot of 1929 and claimed about fifty lives and properties worth thousands of money.
In 1976, local government system initiated by the federal military government was remarkable in a number of ways. In the first place, it was the first time local government was introduced in Nigeria. The 1979 constitution improved the situation with more recognition being accorded to local government in the country. This in essence means that in Nigeria, we have the Central Government, State government and the Local government can be a subordinate government. Systematically designed as close as possible to the people at the grass root levels with the objective of facilitating development.
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