2023 Poll: Strengthening Capacity For Sustainable, Inclusive Tax Administration

As the nation prepares for 2023 general elections, this year, 2022, has been awash with an array of political activities fraught with permutations and scheming by political gladiators and party faithful with attendant regional, religious, ethnic and financial manipulations and interests. The party primaries have come and gone not without expected intrigues, acceptable and non-acceptable outcomes.
In the past, party primaries were always greeted with internal conflicts among party faithful and stakeholders, which when not properly handled, had led to rancour, defections and formation of new parties through alliances. This more often than not have heated up the polity not neglecting the underlining threats of terrorism, banditry, kidnapping among others that so far have threatened the unity of the nation.
However, as diverse interests and permutations of who and who should or not govern the country are on top gear, there exist some pre-political arrangements and prerequisites/criteria expected of those who have indicated interest in the governorship of the country at various positions. Some of these criteria include age, academic qualifications, and party membership aside other qualifications. In addition to the above, one pertinent question that has provoked interest and occupied the minds of political analysts is the issue of tax compliance as a prerequisite for clearing aspirants seeking political or elective positions.
This, therefore, was the thrust of the meeting held on May 24, this year in Abuja between the Federal Inland Revenue Service (FIRS), the Independent National Electoral Commission (INEC), Code of Conduct Bureau and the Independent Corrupt Practices and Other Related Offences Commission (ICPC).The goal of the meeting, initiated by the Joint Tax Board, was to forge ways in which the aforementioned agencies can collaborate towards ensuring tax compliance among candidates in the upcoming elections.
Based on this, the Federal Inland Revenue Service (FIRS) is advocating that tax compliance should be a prerequisite for clearing political aspirants, arguing that those who evade tax should not been trusted with public money. According to the Executive Chairman of FIRS, Muhammad Nami, there was need to promote measures aimed at strengthening the capacity for a sustainable and inclusive tax administration in the country. “Whoever does not pay tax should not be given tax payers money to superintend. Anyone whose tax status was not in harmony with their declared records should not be entrusted with public office. “It is important that political office holders pay their right taxes to enable the tax agencies channel the funds for national development. Tax payment has become a secondary matter because some of us are benefiting from social amenities achieved from money from oil,’’ he said.
Nami stressed that tax revenue is the most effective and sustainable way for generating funds required to drive the social economy, calling for a reorientation that would make every income earner pay tax. “The challenge we face as a nation is that the Gross Domestic Product (GDP) based on tax in Nigeria is about the lowest in the whole world. We must get our tax right. We must have a reorientation or reconstruction of our tax code. Tax compliance is a constitutional obligation and it is our duty to ensure that every eligible citizen pays his or her tax promptly and accurately.
“The 2023 election presents an opportunity for us to ensure the effective compliance of every political actor to showcase his tax agenda as part of prerequisite for 2023 elections,” Nami said.
Meanwhile, the INEC Chairman, Prof. Mahmood Yakubu, wished there was a law that would make evidence of tax payment a prerequisite for clearance to contest. ”Sadly, no specific law makes it mandatory for candidates for election to present evidence of payment of tax before they could contest election,” Yakubu said.
He, however, pledged INEC’s commitment to relevant agencies to ensure that public office holders complied with Nigeria’s constitution and relevant laws, including payment of tax. “All candidates for elective offices are required to complete the INEC nomination forms and to swear to an affidavit that they have fully and faithfully provided the requisite information to the commission.
“We will collaborate with sister agencies to provide whatever information you require to facilitate your constitutional roles. Leadership comes with enormous responsibilities at both the executive and legislative levels, and persons entrusted with that responsibility must respect the constitution and laws of this country.” And that is why agencies responsible for ensuring compliance with the constitution and laws of this government, just like INEC, have fully given their support,” Yakubu said.
On his own side, the Chairman of ICPC, Bolaji Owasanoye, said that false records presented by some public office holders reflected the kind of governance in some places. He said that ensuring tax compliance was important in ensuring that the right  people emerged within the governance space in Nigeria.“It is also an opportunity for us to be able to profile those who are able to afford the very huge costs of competing for political space to ensure that they are not using that opportunity for illicit financial flows.
“From the point of view of ICPC, it is also a great opportunity for us to work with INEC to check what people file out there as records and to verify because we have increasing cases of people who provide false credentials and certification. “And of course, the direct effect of that is the governance of the country – people who never had degrees are already taking decisions over the rest of us who struggled to go to school. We need to begin to check to make it clear that we will not take anything for granted and you can see this in the quality of governance that emanates from persons, because they will also find positions for which they are not qualified.
“We have some cases at the moment where we are prosecuting people in office and they try to use their position to muscle out a certificate to justify that position,’’ Owasanoye said. While saying that ICPC has an existing collaboration with FIRS to widen the tax base, Owasanoye identified tax as the only source of revenue guaranteed for planning. “So, for some years now, we have been collaborating with FIRS to make sure that anybody who becomes our customer, without prejudice to why you came to us, we will check your tax compliance. If you are not tax compliant, we will redirect you to FIRS to first make peace with FIRS, without prejudice to why you became our customer.
“This collaboration with regard to political aspirants is also an extension of that existing relationship and so we hope to focus on this issue. We will send a very strong signal that we will no longer take these things for granted that people are what they say they are not,’’ the ICPC boss said. It should also be a food for thought and concern of every Nigerian to argue whether tax payment and clearance by politicians should be a prerequisite for contesting political positions in Nigeria.
It is worthy of note that as political factors shape the year’s activities, the electorate remains the most viable tool for manipulation by some political actors to pursue self-centred motives. At this stage in Nigeria’s democracy, analysts believe that citizens must adopt and demonstrate an awakened attitude, recognising the fact that sustainable growth and development of Nigeria lie in electing credible leaders.
Unfortunately, it has become a season of money rain for delegates as flag bearers emerge from different political parties, while empty promises subsist. “That makes it very easy to establish a nexus between the huge amount paid to party delegates and why those occupying public offices embezzle funds,’’ political scientist, Nobert Ukasoanya, said. Some of the aspirants, especially the presidential hopeful, crisscrossed the country and sold their plans to the delegates. In other developed climes, when a candidate is going around wooing delegates, he tells them about his plans to improve the situation in the country, but in Nigeria, those things seem not to matter.
Sadly, moneybags have hijacked our electoral process. While the politicians buy their way through, the issues of telling the delegates their plans do not surface. Moreso, whether these aspirants pay their taxes or not, has become secondary. This, in the opinion of an economist, Mrs. Katty Onwe, must change if Nigeria must have people of high moral standing and integrity as her leaders. She however, noted that if the taxes are not put into proper use that will benefit the generality of the citizens, compelling the politicians and other citizens to pay tax will be unjustified.

By: Calista Ezeaku