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Citizenship Daily > Blog > Economy > Nigeria’s new tax law prioritizes revenue against accountability– Experts observed
Economy

Nigeria’s new tax law prioritizes revenue against accountability– Experts observed

Editor
Last updated: January 12, 2026 9:25 pm
Editor Published January 12, 2026
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From Femi Mustapha, in Kaduna

The Nigeria’s new tax law, presented as a reform, has generated significant resentment among citizens

Many believe that it prioritizes revenue extraction over accountability and development.

According to Hussein Adeleye, Communications Officer of the Africa Network for Environment and Economic Justice (ANEEJ), the law consolidates fragmented tax systems, simplifies administration, and expands the tax base.

However, it lacks essential elements of reciprocity and accountability.

The law appears to benefit government revenue authorities, large corporations, and technocrats, while placing a heavy burden on the working and struggling middle class, Adeleye said.

The real burden of the reform falls on what can be described as the working and struggling middle: salaried workers, small business owners, freelancers, young professionals, and digital workers,” Adeleye observes.

He argues that taxation without accountability constitutes extraction rather than a form of citizenship.

Adeleye highlights Nigeria’s history of corruption, mismanagement, and a lack of transparency, which have eroded public trust in the government. L

This makes it challenging for citizens to accept the new tax law, he said

Adeleye calls for concerted efforts to rebuild trust, including reducing the cost of governance, implementing accountability frameworks, and strengthening social infrastructure.

“Before deepening personal taxation, trust should have been deliberately established,” he states.

Adeleye described the new tax law as premature, likening it to “legalized extraction by an unaccountable elite.”

He urged policymakers to prioritize accountability, transparency, and reciprocity to transform taxation into a civic duty rather than a burden.

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