 Direct Taxation and State–Society Relations in Lagos, NigeriaLeah Gatt and Oliver Owen Development and Change, 2018, vol. 49, issue 5, 1195-1222 Abstract: Existing research suggests that external sources of finance, such as foreign aid and natural resource rents, allow states to generate revenue independently of their societies, disincentivizing them from forming close links with their citizens and severely problematizing the notion of a social contract. In Lagos, Nigeria's commercial capital, a series of personal income tax reforms have seen an increase in taxpayer compliance. Considering Lagosians’ perceptions of their relation with the state government, this study examines whether the state had to ‘earn’ its revenue by developing a closer relationship with its citizens, and whether citizens responded through a greater willingness to pay tax. It explores how citizens understand this relationship, what role they perceive themselves to fulfil, and what their expectations are for the future of state–society relations. The study shows how, through efforts to visibly link tax to service delivery, a social contract is emerging between Lagos State and its citizens — but that this relationship differs among groups, in that it is shaped by pre‐existing concepts of public organization and modes of political engagement. Date: 2018 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:bla:devchg:v:49:y:2018:i:5:p:1195-1222 Ordering information: This journal article can be ordered from Access Statistics for this article More articles in Development and Change from International Institute of Social Studies |
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