iDeemlawfulBy Adebisi Hamdallah Ayomide
The popular saying that one cannot reap where one did not sow applies squarely to governance, and Nigeria is no exception. Taxation is not merely a legal obligation. It is a social contract between the government and the people. Citizens contribute part of their income with the expectation that the state will, in return, provide security, infrastructure, welfare, and opportunities for a better life. The growing fear among Nigerians today is not necessarily about paying taxes, but about what happens to that money once it leaves their hands.
From the perspective of the average Nigerian citizen, the new tax reforms raise a troubling concern. Despite promises of fairness and efficiency, many people are deeply worried that their taxes will not translate into public good. This fear is not irrational. Nigeria has a long history of public funds being diverted for private use by government officials. Cases involving inflated contracts, abandoned projects, misappropriation of budgetary allocations, and lavish lifestyles funded by public money are well known. Examples include ghost workers scandals in several ministries, uncompleted road projects despite full budget releases, and anti corruption agencies repeatedly prosecuting officials who looted public funds meant for healthcare, education, and social services.
As a law student, it is difficult not to question the imbalance in our legal framework. Nigerian law places heavy emphasis on the duties of citizens, particularly the obligation to pay taxes. However, there are few enforceable laws that compel the government to fulfil its own constitutional responsibilities under Chapter Two of the 1999 Constitution, which outlines the fundamental objectives and directive principles of state policy. These provisions speak of adequate shelter, quality education, accessible healthcare, and social welfare, yet they remain largely non justiciable. This creates a system where citizens are legally compelled to give, but the government is not legally compelled to deliver.
While the improvements in the new tax laws deserve commendation, especially in promoting equity and expanding the tax base, reform should not stop at revenue collection. Accountability must be treated with the same seriousness as taxation. When citizens see roads that collapse shortly after construction, hospitals without equipment, schools in deplorable conditions, and power supply that remains unreliable despite decades of funding, it becomes difficult to convince them that higher taxes will improve their lives.
Even the wealthy are becoming disillusioned. Many now pay for private security, private electricity, private healthcare, and private education, essentially providing for themselves the services the government is supposed to deliver. When individuals must personally fund every aspect of their wellbeing, taxation begins to feel less like a civic duty and more like an unfair extraction.
Trust is built through visible results. If tax revenue is transparently managed and invested in projects that genuinely improve the quality of life for ordinary Nigerians, compliance will follow naturally. People are more willing to pay when they can see where their money goes and how it benefits them.
The Nigerian government must understand that taxation cannot succeed in an atmosphere of distrust. The solution is not only better tax laws, but better governance. Public funds must be protected from embezzlement and corruption. Resources should be channeled toward healthcare, education, housing, security, and employment. When the common man can sleep safely at night, access basic services, and see tangible improvements in daily life, taxation will no longer feel like a burden, but a shared investment in the nation’s future.
In another consideration, constitutional reconstruction could be considered. Some objectives in chapter 2 of the 1999, CFRN can be transferred to chapter 4 of the constitution and be made rights of the citizens. What would happened if free education becomes the right of the citizens of Nigeria. This amongst others like, 24/7 electricity, job provision for a good percentage of the citizens of Nigeria. In a year, certain employees reaches the retiring age, why not employ that exact amount into the government forces. It’s high time better governance should also be the topmost concern and priority of our governments too, this way, there would be no need to force the citizens to comply with their duties and responsibilities as citizens of Nigeria.