THE NIGERIAN TAX REFORMS ACTS 2025, THE CONSTITUTION, THE NIGERIAN TATE AND THE CITIZEN

Abstract

Tax has been the major source of concern for governments and reason for frictions between governments and citizens in all ages and climes. The frictions arise not only because citizens are ordinarily not keen for their hard earned incomes and profits being taken away by government, not as consideration for good or services bought from the government by them but in the pursuit of the social contract and also as a result of structural and enforcement issues which project the government as an oppressive entity. In Nigeria, even though pre-colonial communities had forms of taxation, taxation became a matter of importance from the colonial times and it was one of the main reasons for conflicts and confrontations between the people and the colonial government, the Aba Women Riots being the most prominent. Over the years there has been consensus on the need for reforms in tax administration, structure and enforcement in Nigeria. The Tinubu Administration commendably and courageously undertook a comprehensive reform which resulted in four tax reform Acts enacted in 2025. In this paper the writer reviewed the Acts, identified some of their major features and pointed out one fundamental flaw that may affect the survival of the Acts if challenged in court: exceeding of legislative jurisdiction. The article criticises the Act for being unitarist in a Federal system much like a decree of the former Federal Military Governments of Nigeria.