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Nigeria’s Tax Reform: Good Intentions, Troubling Signals – By Lanre Ogundipe

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Nigeria’s 2026 tax reform arrived with both promise and pressure.

After years of overreliance on oil revenue, shrinking fiscal space, and rising public debt, the state’s resolve to strengthen non-oil revenue is understandable.

A modern economy cannot function without an effective tax system. On paper, therefore, the new tax regime represents a necessary step toward fiscal sustainability.

Yet taxation is not only about numbers. It is also about legitimacy, trust, and social consent. This is where the early implementation of the new regime has raised troubling signals that deserve sober national reflection.

At its core, the reform seeks to consolidate Nigeria’s fragmented tax laws, modernise administration through digital tools, and broaden the tax base.

These objectives are sound. Nigeria’s tax-to-GDP ratio remains among the lowest in Africa, and inefficiency has long plagued revenue collection. Any serious government must confront this reality.

However, good intentions alone do not guarantee good outcomes. The problem confronting the 2026 tax regime is not its philosophical justification, but the manner of its rollout and the context in which it operates.

First, there is the issue of public anxiety. Since January 2026, fear has enveloped large sections of the population — not because Nigerians oppose taxation, but because the reforms coincided with a period of severe economic strain. Inflation remains high, purchasing power is weak, and households are still adjusting to subsidy removals and currency volatility.

In such an environment, any new or more aggressively enforced tax measure is easily perceived as punitive, even when it is not intended to be so.

Second, communication has been inadequate. Tax laws are complex by nature, but complexity becomes dangerous when paired with opacity.

Many citizens and small businesses remain uncertain about what has changed, what applies to them, and what protections exist against arbitrary enforcement. Where clarity is absent, rumours thrive. Fear, once entrenched, undermines voluntary compliance — the very foundation of a successful tax system.

Third, and perhaps most damaging, is the persistence of multiple taxation. While federal authorities speak of consolidation, businesses on the ground continue to face overlapping demands from federal, state, and local governments.

Levies with different names but similar purposes are imposed concurrently. For small and medium-sized enterprises, this is not merely inconvenient; it is existential. Compliance costs pile up, margins shrink, and informality becomes a survival strategy.

A tax reform that does not decisively resolve this problem risks being judged a failure regardless of its elegance on paper.

Equally concerning is the perception of unequal enforcement. Ordinary Nigerians are constantly reminded of their civic duty to pay taxes. Yet there is widespread belief that large corporate entities, politically connected individuals, and powerful institutions remain shielded from the full weight of the law.

When enforcement appears selective, the moral authority of the state weakens. Citizens begin to ask a simple but dangerous question: why should the weak comply when the strong evade?

This perception is reinforced by developments in the banking sector. Complaints about unexplained charges, delayed reversals, and opaque fee structures remain common. While regulators insist that frameworks for consumer protection exist, the lived experience of many customers suggests enforcement is slow and sanctions insufficiently visible.

In a system where banks are seen as profiting quietly from customers while tax authorities intensify pressure on individuals and small businesses, resentment naturally grows.

It is important to be fair. The government is operating under immense fiscal pressure. Infrastructure needs are enormous. Debt servicing consumes a significant share of revenue.

Public services require funding. From this perspective, the urgency driving the tax reform is not malicious; it is structural.

Nevertheless, urgency must not override legitimacy. History shows that tax systems imposed without trust do not yield sustainable revenue. They drive evasion, expand the informal economy, and ultimately weaken state capacity.

Enforcement-first approaches may deliver short-term gains, but they corrode the long-term social contract.

What, then, is required?
First, clarity. Authorities must publish authoritative, easily accessible explanations of the new tax regime, written in plain language.

Citizens should know not only what they owe, but also their rights, appeal mechanisms, and protections against abuse.

Second, coordination. The federal, state, and local governments must urgently harmonise taxing powers and publish a binding framework that ends multiple taxation. Without this, the rhetoric of reform will ring hollow.

Third, equity in enforcement. Government must be seen to pursue large-scale evasion with the same energy directed at small taxpayers. High-profile audits, transparent reporting of recovered sums, and decisive action against corporate avoidance will send a powerful signal that sacrifice is shared.

Fourth, visible returns. Nigerians need to see tangible evidence that taxes collected translate into improved roads, healthcare, education, and security.

When citizens can draw a clear line between what they pay and what they receive, compliance becomes rational rather than coerced.

Nigeria stands at a delicate fiscal crossroads. The 2026 tax reform can either mark the beginning of a more stable, accountable revenue system or deepen distrust between the state and its citizens.

The difference will be determined not by the text of the law alone, but by how it is implemented.
Tax reform should be a bridge between government and society, not a wedge.

To succeed, it must be anchored in transparency, fairness, and empathy for the economic realities Nigerians face. Only then can taxation fulfil its true purpose: sustaining the state without suffocating the people.

 

Lanre Ogundipe,
Former President, Nigeria and Africa Union of Journalists writes from Abuja.

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Shina Peller Bolsters Education with ₦5 Million Donation at Kisi Day 2026*

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In a significant boost to Kisi educational development, Honourable Shina Peller, the Ayedero of Yorubaland and former member of the House of Representatives, has donated five million naira (₦5,000,000) to the Kisi Education Trust Fund.

The announcement was made during the annual Kisi Day celebrations held on Saturday, February 7, 2026.

The event, which served as a major cultural and developmental milestone for the community, brought together prominent indigenes, traditional leaders, and residents of the Oyo State town.

Addressing the gathering, Peller emphasized the critical role that education plays in the advancement of any society. He noted that the Trust Fund serves as a vital tool for ensuring that the youth of Kisi have access to quality learning opportunities and financial support for their academic pursuits.

The Kisi Education Trust Fund was established to bridge the gap in educational infrastructure and provide scholarships for brilliant but underprivileged students within the community.

Peller’s ₦5 million contribution is expected to provide an immediate impetus for several ongoing projects spearheaded by the fund.

Kisi Day is an annual festival celebrated by the people of Kisi (the headquarters of the Irepo Local Government Area). It is a day dedicated to celebrating the rich cultural heritage of the town, discussing developmental challenges and solutions and raising funds for community-led initiatives.

Moreover, the annual event is aimed at strengthening the bonds between Kisi indigenes at home and in the diaspora.

The 2026 edition has been hailed as a success, with Peller’s donation serving as a highlight of the day’s fundraising activities, signaling a renewed commitment to human capital development in the region.

Honourable Peller, a former member of the House of Representatives representing Iseyin/Itesiwaju/Kajola/Iwajowa Federal Constituency, attended the event not just as a statesman, but as a “son of the soil.” His mother, Alhaja Silifatu Peller, hails from Kisi, a connection the former lawmaker frequently cites as a source of his commitment to the town’s progress.

In his keynote remarks, Honourable Peller stated:

“Education is the bedrock of any meaningful development. My mother’s roots are here, and my heart remains with the people of Kisi.

“We must ensure that the next generation of Kisi indigenes are equipped with the knowledge and skills to compete globally. This donation is an investment in that future.”

The fund’s leadership expressed deep gratitude, noting that the contribution would significantly assist in:scholarship schemes such as providing tuition assistance for high-achieving students from low-income families, rehabilitating aging classrooms and providing modern learning materials to local schools and others.

The Iba of Kisi, HRM Oba Masoud Aweda Oyekola Lawal (Arowoduye II), along with the Kisi Progressive Union (KPU), praised the gesture as a “shining example of patriotism.”

As Kisi continues to grow as a major agricultural and cultural hub in northern Oyo State, such interventions are seen as vital to maintaining the town’s reputation for resilience and educational excellence.

 

 

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Breaking Barriers: How the FG-ASUU Agreement Can Transform Nigerian Universities – By Tunji Oladejo

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*The recent agreement between the Federal Government (FG) and the Academic Staff Union of Universities (ASUU) represents an important turning point for Nigeria’s education sector. This landmark deal, which includes a 40% salary increase for academic staff and improved working conditions, is a potential game-changer in ending the perennial labour crises that have plagued Nigerian universities for years.*

The agreement addresses long-standing issues such as inadequate funding, poor infrastructure and low staff morale, which have contributed to frequent strikes and disruptions in academic activities. Key provisions include a 40% upward review of academic staff salaries, improved pension plans and the establishment of a National Research Council with statutory funding of at least 1% of Nigeria’s Gross Domestic Product (GDP).

This development is notable for several reasons. It is the first time a sitting Nigerian President, Bola Ahmed Tinubu, has taken direct ownership of the dispute and prioritised its resolution. Dr Tunji Alausa, Minister of Education, drove the breakthrough in the crisis, championing dialogue and mutual respect. “A historic turning point”, he declared, emphasising the government’s commitment to keeping students in school and addressing academic staff concerns. By engaging ASUU with “the highest level of mutual respect”, he has paved the way for restored trust and confidence in Nigeria’s universities.

The deal addresses structural weaknesses in the university system, aiming to improve academic standards and global competitiveness.

The government has established a National Universities Commission (NUC) Committee to oversee its implementation, with regular progress reports to the President. Key mechanisms include an implementation committee chaired by the Minister of Education, a joint monitoring group to track progress and specific budgetary allocations for university improvements.

Interestingly, the government has committed to upholding university autonomy, allowing institutions to operate independently in line with existing laws and regulations. This includes respecting the rights of universities to govern themselves, appoint key officers, and determine the conditions of service for their staff. To facilitate this, laws like the Joint Admissions and Matriculation Board Act and the National Universities Commission Act will be reviewed and amended to remove impediments to autonomy and academic freedom. By doing so, the government aims to protect academic freedom and promote institutional self-governance.

The implementation of the agreement’s key provisions is already underway, with the government having released a circular directing the full implementation of the wages component, effective from January 1, 2026. Here are some specific timelines: the 40% salary increase for academic staff took effect on January 1, 2026; stabilisation and restoration fund: the government will provide N30 billion, disbursed in three equal instalments of N10 billion annually from 2026 to 2028; and the agreement is set for review after three years.

As for the state universities complying with the agreement’s terms, it’s unclear if state governors are duty-bound to implement it. Will they comply? That is the big question and that is the hurdle for the implementation monitoring committee that will oversee the process to cross.

Challenges ahead! Yes! The implementation monitoring committee is expected to identify and address potential challenges, especially the issue of transparency and accountability in the stabilisation and restoration fund. Can they pull it off? Will they deliver? Boosting Universities, the fund is to revive and strengthen academic activities likely focusing on infrastructure, research and staff welfare.

For success, the committee must keep everyone on track, ensuring that all parties adhere to agreed terms, including the 40% salary hike and N30bn Stabilisation Fund. The government must establish communication with key stakeholders, such as state governments and university administrations. Collaboration is key!

Funding challenges and transparency are the next issues to address. How’s the government planning to tackle them? Are there plans for audits or tracking mechanisms for the N30bn fund?

This agreement is expected to boost education quality and research output. Improved staff morale can attract and retain top talent, while enhanced research funding can drive innovation and global collaboration. Reduced disruptions mean more academic days and improved learning outcomes.

Universities can capitalise on this agreement to drive meaningful change. By allocating funds strategically, they can upgrade facilities, improve accommodation and enhance healthcare services for students. Investing in digital infrastructure will also prepare students for the modern workforce and improve learning experiences. Encouraging alumni and private sector partnerships can bring in additional resources and expertise.

The FG-ASUU agreement will significantly transform Nigeria’s academic sector. With a committee overseeing implementation and the government engaging stakeholders, it’s poised to boost salaries, fund universities and get things moving. Delivery is key—let’s hope they nail it!

 

Tunji Oladejo, mnipr, JP, writes from the University of Ibadan and is the Chairman of The Progressive Forum, Ibadan (TPFI), via oladejo65@gmail.com. 08077284442

 

 

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*Oyo NUJ Congratulates Makinde, Ladoja on Sun Awards*

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The Nigeria Union of Journalists (NUJ), Oyo State Council, has congratulated Governor Seyi Makinde and the Olubadan of Ibadanland, Oba Rashidi Adewolu Ladoja, Arusa 1, on honours conferred on them by The Sun Newspapers.

In a statement jointly signed by Chairman, Akeem Abas and Secretary, Dayo Adu, the NUJ said Makinde won Sun Political Personality of the Year, while Oba Ladoja received the Lifetime Achievement Award.

The NUJ said that Makinde’s award recognised his purposeful leadership, people-centred governance, infrastructural transformation and consistent democratic values delivered across Oyo State.

The council said Governor Seyi Makinde’s visionary policies strengthened media freedom, improved media-government relations and enhanced public trust through transparent communication, participatory governance and inclusive development initiatives.

The NUJ also congratulated Oba Rashidi Ladoja on the Lifetime Achievement Award, citing his cultural leadership, peace building, wisdom and enduring contributions to Ibadanland.

It said Oba Ladoja’s lifelong commitment to public service, politics and the traditional institution exemplified humility, statesmanship, sacrifice, while fostering harmony and development.

The union commended The Sun Newspapers for promoting excellence, accountability and national discourse through journalism awards, celebrating impactful leadership and democratic culture.

According to NUJ, such recognitions encourage public office holders and traditional rulers to deepen service delivery, uphold ethical standards and prioritise citizens’ welfare nationwide.

The council reaffirmed its commitment to objective reporting, professional journalism, constructive engagement with government and institutions, while supporting democracy and accountability in Oyo State.

It urged leaders at all levels to draw inspiration from the awardees by embracing transparency, inclusiveness and empathy in governance.

The council wished Gov. Makinde and Oba Ladoja continued wisdom, good health and greater service to humanity and Oyo State.

 

 

 

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Ahmed Raji(SAN) Accomplish Another Landmark Feat, Launch New School Block, Handover Ultra-Modern CBT Center To JAMB.

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Renowned legal icon, philanthropist and Senior Advocate of Nigeria (SAN), Alhaji Ahmed Adeniyi Raji, has once again reaffirmed his unwavering commitment to educational advancement as he is getting ready to launch a newly constructed school building and hand-over a modern Computer Based Test (CBT) Centre to Joint Admissions and Matriculation Board (JAMB) in Iseyin, Oyo State.

This historic event, scheduled to hold on Wednesday, February 11, 2026, is expected to attract top educationists, including the Registrar of JAMB, Professor Isiaq Oloyede, who will officially receive the CBT centre on behalf of the examination body.

According to statement issued and signed by Hon. Saheed Adejare Yusuf Alaran, brother, development partner to the legal luminary and made available to media, said this intervention initiative is part of Alhaji Raji’s long-standing vision to make quality education affordable, accessible and all-inclusive, irrespective of students’ socio-economic background.

Hon. Adejare Yusuf Alaran disclosed that the legal icon has taken full responsibility for the construction of a modern school complex comprising classrooms, administrative offices and fully equipped laboratories for the Senior Secondary arm of Raji Okeesa Memorial Comprehensive High School. The new facilities are designed to enhance teaching, learning and overall academic excellence.

In addition, Alhaji Raji has also built a well-equipped JAMB CBT Centre with a seating capacity of 250 candidates, fitted to meet global examination standards. The centre is expected to significantly ease the burden on students who previously travelled long distances to sit for UTME examinations.

Hon. Adejare Yusuf Alaran further noted that the official unveiling and handover will ensure the CBT centre is efficiently managed by JAMB for optimal use. He stressed that the initiative would save thousands of youths from avoidable stress while promoting fairness and efficiency in examination processes.

With this latest gesture, Alhaji Raji has once again etched his name in gold as a steadfast champion of education and youth empowerment in Oyo State and beyond.

 

 

 

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*Oyo Govt. Plans 60,000 Laptops for WAEC CBT*

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Oyo State Government has reaffirmed its preparedness for the official commencement of the Computer-Based Test (CBT) mode of the West African Examinations Council (WAEC) examinations.

This is in line with the Federal Government’s directive for a gradual transition from pen-and-paper to full digital testing.

The Commissioner for Education, Science and Technology, Hon. Olusegun Olayiwola, disclosed this while receiving the Zonal Coordinator and Deputy Registrar of  West African Examination Council(WAEC), Mr. Waheed Amode, and his management team during a courtesy visit to his office on Wednesday, February 4, 2026.

Olayiwola revealed that Oyo State Governor, Engr. Seyi Makinde has directed that the cost implications for the procurement of over 60,000 laptops for public senior secondary schools across the state be worked out, noting that the move is aimed at positioning Oyo State ahead of the full adoption of CBT examinations.

He commended WAEC for the proactive measures taken to address the challenges experienced during the 2025 examinations, while pledging the Ministry’s continued support in curbing examination malpractice and preventing vandalisation of school facilities.

In his remarks, Amode said the visit was to appreciate the Oyo State Ministry of Education for its support during the 2025 WAEC examinations and for its consistent collaboration with the Council over the years, describing the Ministry as a key stakeholder in the success of WAEC operations.

He disclosed that registration for the 2026 May/June WAEC examination closed on 2nd February, 2026, adding that the forthcoming examinations would be conducted using both CBT and pen-and-paper modes depending on the readiness of individual schools, while schools interested in full CBT participation are expected to formally indicate their interest through official correspondence.

Amode also warned that severe penalties await any candidate caught with mobile phones in the examination hall.

He stressed that such misconduct could lead to the cancellation of an entire school’s results, depending on the circumstances, and urged principals and teachers to uphold integrity in order to strengthen educational standards.

Meanwhile, Honourable Olusegun Olayiwola has called on parents, guardians and teachers to strengthen collaboration in order to address moral decline in schools, noting that effective partnership between the home and the school is essential for raising disciplined, responsible and value-driven students.

The Commissioner made the call while receiving members of the National Education Reform Movement (NERM), urging stakeholders to prioritise discipline and quality teaching, while NERM leader, Mr. Adewumi Abass, warned that weak parent–teacher synergy and rising examination malpractice pose serious threats to Nigeria’s education system and recommended the use of the resource book, “Parenting for Excellence,” as a guide for improvement.

 

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*Oyo NUJ Celebrates Patron, Olooye Taofeek Adegoke on Birthday*

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The Nigeria Union of Journalists (NUJ), Oyo State Council, has congratulated a distinguished Patron and renowned mediapreneur, Olooye Adeboyega Taofeek Adegoke, on the occasion of his birthday, describing him as a pillar of support for journalists and media development in the state.

In a congratulatory statement jointly signed by the Chairman, Mr. Akeem Abas, and Secretary, Dayo Adu, the Council extolled Oloye Adegoke’s outstanding commitment to the growth of the Union and the welfare of its members.

The council noted that as a responsible and dependable Patron, Oloye Adegoke has consistently demonstrated deep passion for the progress of journalism, maintaining a cordial and mutually beneficial relationship with the NUJ Oyo State Council.

It added that his unreserved benevolence to the Union and to journalists who cross his path, stressing that his interventions and support have positively impacted many practitioners within the media space.

According to the Council, the celebrant has remained a strong pillar behind several NUJ programmes and activities, offering support that has contributed immensely to the successful execution of professional and welfare-driven initiatives.

The Union particularly commended his rare gesture of giving without demanding anything in return, describing his selflessness as a virtue worthy of emulation within and outside the media industry.

Oyo NUJ added that Oloye Adegoke’s contributions as a mediapreneur have also helped in advancing media enterprise, capacity building, and opportunities for journalists across the state.

The Council wished him a happy birthday and prayed for continued good health, greater accomplishments, and more impactful years in service to humanity and the journalism profession.

 

 

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