The Historical Theology of Tax Exemption and the Nigerian Church

Although the antecedents to modern-day taxation systems are embedded in the annals of western civilization, tax exemption for churches and charitable organizations, on the other hand, have a long history that dates back to the ancient Egyptian, Persian and Babylonian civilizations. Priests and Temples were forgiven their taxes and this tradition became institutionalized in western civilization in the age of Constantine the Great. His tax favours to the church were part of the binding mortar of church and state. Tax exemptions have since gained global appeal into the modern era. On the other hand, the call to tax churches in Nigeria as a consequence of accountability is also as old as the debate over the separation of church and state. The theology of this debate has a deep-rooted historical antecedents that need to be understood in the light of present realities. This paper examines both the theological and legal positions in the debate