Professor of Accounting and Taxation at the Nasarawa State University, Keffi, Abdullahi Zubairu, has called for comprehensive tax education to help Nigerians understand taxation’s role and its importance in society.
Zubairu, Dean, Faculty of Administration, made the call at the university’s 61st inaugural lecture yesterday in the Keffi Local Government Area of the state.
The topic of the lecture is “Designing an effective governance framework for tax reform in Nigeria’s developing economy.”
According to him, one of the major reasons for Nigeria’s tax underperformance despite several reforms is due to lack of adequate education of Nigerians on the importance of taxation, thereby making it look coercive to some and discouraging some others from even paying.
“For anybody to be fully involved in the payment of tax, he or she has to be well educated and know what the tax will be used for. For example, in Lagos at a time, taxpayers go to knock on the doors of tax authorities to know and pay their taxes because they were well informed and seeing the reality on ground.
“Everybody should be fully aware of what to pay, how to pay, when to pay and what the taxes you are paying are being used for. That is just the simple thing. Without that clear understanding, the system of paying tax will become coercive instead of voluntary compliance.
“It becomes coercive because citizens have to be forced to pay but if the necessary steps are taken, especially adequately educating the citizens on the need and importance of tax, you will see people eager to pay,” he said.
He noted that in developing economies like Nigeria, taxation is particularly important for achieving fiscal sovereignty and long-term resilience.
“Heavy reliance on natural resources such as oil and gas has historically exposed the country to external price shocks and revenue shortfalls which often translate into budget deficits and service delivery gaps,” he said.
Zubairu then recommended his “Ambitious Tax Reform Framework” as an effective response to the complex and multidimensional failures of Nigeria’s tax system.
He assured that the framework is not simply a theoretical construct but a pragmatic roadmap for transforming Nigeria’s tax system into a more inclusive, transparent and performance-oriented instrument of national development.
“It reflects an evolution in thinking from punitive enforcement to participatory, accountable governance where taxation becomes both a financial tool and a moral obligation shared by the state and its citizens,” he said.
He noted that the framework underpins the vision of the concept of the social contract between state and citizens by emphasising pillars like accountability and justifiability which focuses on making the tax system not just technically efficient but ethically grounded.
“The social contract is a mutual understanding that citizens pay taxes not merely as a legal obligation but as a civic contribution towards collective development.
“When citizens see visible, tangible outcomes such as improved roads, public schools, health systems and security, tax becomes a shared commitment rather than a coerced extraction.
“Tax also becomes a shared commitment when citizens are adequately educated on its importance in the society and the framework advocates the comprehensive education of citizens on the important role tax plays in a society so as to attract more taxpayers for the benefit of Nigeria,” he said.
The Professor of Accounting and Taxation further recommended five pillars of effective tax reform governance in the country, including transparency and accountability, institutional coordination, stakeholders inclusion, rule of law and enforcement and adaptive learning.
In her welcome address, the Vice Chancellor of NSUK, Prof. Sa’adatu Hassan Liman, noted that the topic of the lecture speaks directly to one of the most pressing issues facing Nigeria, which is taxation.
Liman, who was represented by the Deputy Vice Chancellor (Academics), Prof. Maikano Ari, added that taxation is more than a revenue tool but ideally, a mechanism through which the state and the citizens negotiate the social contract, hence the importance of both parties having a clear understanding of what the contract entails.
“It determines the resources available for education, health, infrastructure and security. It shaves incentives for business and investment and it signals the fairness and credibility of public institutions,” she said.
Liman further explained that Nigeria’s tax system had undergone several reforms over the decades, yet challenges still persist among which are a narrow tax base, low compliance, multiplicity of taxes, administrative inefficiencies and gaps in public trust.
“Designing a framework that addresses these challenges requires more than technical adjustments. It demands clarity on governance, who makes decisions, justification for the decisions being made and how accountability is enforced, how data is generated and used, and how reforms are communicated and fulfilled,” she said.
The NSUK Vice Chancellor further assured that the lecture would be enlightening, offering proposed pathways for building a governance framework that is coherent, transparent, responsive to the realities of a developing economy and guaranteeing social justice among the citizens.
In his vote of thanks, the Registrar of the University, represented by a senior management staff of the institution, Dr. John Danladi expressed gratitude to the numerous dignitaries who attended the inaugural lecture despite their busy schedules.
He further commended Prof. Zubairu for showing great concern and seeking solutions to issues relating to taxation and tax reforms in the country.
The inaugural lecture was attended by the management, staff and students of the university, including family, friends and well-wishers of Professor Zubairu.
