Editorial
Taxation: Confronting The Challenge
Nigeria recently confirmed the harmonization of all taxes payable by individuals and organisations to check multiple taxation in the country, just as it also promised to check revenue theft, diversion and other fraudulent acts. The Accountant-General of the Federation, Jonah Otunla, said this at the just-concluded 17th Annual Tax Conference (ATC) of the Chartered Institute of Taxation of Nigeria (CITN) in Abuja
Also speaking, Minister of State for Finance, Bashir Yuguda, said that the Federal Government was doing everything possible to improve its revenue profile through tax collection, with a view to bridging the gap in revenue created by the fall in the price of crude oil, adding that one of the measures adopted resulted in the saving of N60billion by eliminating ghost workers from the federation payroll.
Already, with the fall in the price of crude oil, the nation’s major source of revenue has triggered downward spiral in the finances of all tiers of government, with more than two thirds of States unable to pay salaries of workers, while development programmes and projects have been squeezed over the last couple of months.
It is also clear that tax administration in Nigeria has not been the best. As one of the oldest and permanent sources of income to any government, taxation must be developed and quickly too to meet the challenges of the time. There should be no excuses again.
It is clear that one way to bridge the revenue gap is to plug all loopholes in the tax system, and ensure that every tendency towards tax evasion was eliminated. It is also clear that the failure to give Tax Identification Number (TIN) to every tax payer in the country opens the way to corruption.
While some companies and businesses have perpetually failed to make annual returns or submit themselves for assessment as required by law, others have continued to compromise the system by promoting corruption and encouraging diversion of government revenue.
The Tide thinks that the major challenge is inability of the government to enforce tax laws, and also check the fraud within the tax boards, where huge revenues meant for government, are brazenly diverted to private pockets.
Government should, therefore, urgently embark on proactive tax reforms with a view to adopting global best practices. While it is great that the Federal Government has implemented the electronic payroll system, effort should be made for taxes such as Company Income Tax, Personal Income Tax, Petroleum Income Tax, Education Tax, Value Added Tax and Withholding Tax, among others, to be automated and collected as and when due by the various tax boards.
Government must ensure that everyone that pays tax gets receipt for such payments. By the same token, we suggest that all workers, whether in the private or public sector, should be issued with their TINs. This way, those in the habit of evading taxes will be dragged into the tax net, while accounting for such revenues becomes easier.
On the other hand, government must provide the enabling climate for businesses to thrive and open new windows for employment, manufacture and tourism. This will no doubt create more tax payers, while growing the economy.
Similarly, government should provide the average citizen the social services he or she needs to live a modestly decent life, so that complaints of official extortion or robbery would no longer find legitimacy. People will be happy to pay taxes if the government makes available social amenities and responsibly accounts for the revenues so generated.
It will be wrong for anyone to suggest that Nigerians don’t pay tax, in fact some persons are over-taxed, some are double taxed and the authorities have no answer for it. The other side of it is that the proceeds land in other accounts and no one is prosecuted.
This must change if Nigeria must build on the gains made in the economy, especially now that Nigeria has the biggest economy in Africa.
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INEC’s Threat Alert Deserves Urgent Attention
The Independent National Electoral Commission’s (INEC) disclosure of an alleged plot to target its ad hoc personnel ahead of the 2027 general elections demand urgent national attention. The reported arrest of suspects, with intelligence support from the Department of State Services (DSS), is encouraging, but must not breed complacency. Any attack on electoral workers threatens not only human lives but also Nigerians’ constitutional right to choose their leaders through credible elections. The alleged conspiracy must be thoroughly investigated, its sponsors identified and all those found culpable prosecuted.
Particularly troubling is the reported targeting of National Youth Service Corps (NYSC) members, who play a vital role in Nigeria’s electoral process. Many serve far from home and undertake sensitive assignments at polling units and other electoral locations. As civilians, they should not be exposed to intimidation, abduction or violence without adequate protection. If election workers are vulnerable, the safety of other officials, observers and voters cannot be guaranteed.
Nigeria’s electoral history offers painful lessons. Human Rights Watch reported in Nigeria’s Post-Election Violence, published in May 2011, that more than 800 people died in the violence following the 2011 general elections. NYSC members serving as electoral officials were among the victims. This tragedy underscores the deadly consequences of political tension, incitement and disputed outcomes. Nigeria must act on the latest warning before another preventable disaster occurs.
INEC deserves recognition for uncovering the alleged plot, while the DSS and other security agencies merit commendation for their reported assistance. However, arrests are only the beginning. Investigators must establish the suspects’ identities, motives, networks and intended targets, ensuring that evidence is admissible in court. The process must remain impartial and free from political interference. Credible public updates are also necessary, provided they do not compromise investigations or operational security.
The authorities must adopt a comprehensive, intelligence-led security strategy for 2027. INEC’s proposed security conference should produce practical measures developed in collaboration with the Inter-Agency Consultative Committee on Election Security (ICCES), the police, the DSS and other relevant agencies. Threat assessments should guide personnel deployment, secure transportation, emergency communications, evacuation procedures and rapid response. Protection must extend beyond polling day to the distribution of sensitive materials, collation centres and the safe return of ad hoc personnel.
Those who provide intelligence must also be protected from retaliation. Confidential reporting channels and appropriate safeguards should be established for informants and others assisting investigations. Equally, security deployments must not intimidate voters or facilitate political repression. Personnel should act professionally, impartially and proportionately, within the law. Clear mechanisms for reporting misconduct and investigating abuses are essential to maintaining public confidence.
The threat also highlights broader concerns about trust in the electoral system. The European Union Election Observation Mission’s June 2023 final report identified shortcomings in transparency and operational implementation during Nigeria’s 2023 general elections, alongside concerns about the legal framework and electoral dispute resolution. Credible elections require more than security; they depend on transparent procedures, accountable officials and consistent enforcement of electoral laws. INEC must demonstrate measurable progress in addressing previously identified weaknesses.
Voter apathy presents another challenge. INEC’s published figures indicate that approximately 25 million people voted in the 2023 presidential election, out of about 93.5 million registered voters, a turnout of roughly 26.7 per cent. Although insecurity is not the sole cause of low participation, threats against electoral personnel can heighten public anxiety and discourage voters from exercising their franchise. INEC should strengthen civic education, improve polling accessibility and communicate procedures clearly. Political parties, civil society and the media must promote peaceful participation and reject electoral intimidation.
Misinformation and manipulated digital content pose additional risks. False reports, fabricated announcements and deepfake videos can inflame tensions, impersonate officials and mislead voters. INEC should establish a well-resourced, rapid-response communication system supported by verified digital channels and timely public statements. Collaboration with credible media organisations and fact-checkers would help counter falsehoods without suppressing legitimate criticism. Clear, consistent communication is indispensable, as administrative confusion and delayed explanations often allow rumours to spread.
Electoral integrity must also begin within INEC itself. The chairman’s warning against partisanship, negligence, extortion and ethical misconduct deserves serious attention. Security measures cannot compensate for officials who abuse their positions or disregard established procedures. INEC should strengthen staff training, ensure transparent recruitment and deployment, provide secure channels for reporting misconduct and enforce disciplinary rules consistently. Allegations of bribery and political interference must be investigated regardless of rank, while ad hoc personnel should receive adequate briefing, support and prompt payment.
The legal framework also requires clarity and consistent enforcement. INEC should explain the precise provisions and applicability of Section 26 of the Electoral Act 2026, including the obligations of electoral officials and security personnel, and publish authoritative guidance on neutrality and professional conduct. Complaints by opposition parties that they have been prevented from campaigning in certain states must likewise be investigated impartially. Any established violations should attract appropriate corrective action. Electoral fairness requires not only impartial polling officials but also lawful campaigning, access to competing viewpoints and freedom from intimidation.
The alleged plot against INEC’s ad hoc personnel is a warning against complacency ahead of the 2027 general election. Governments, security agencies, INEC, political parties and civil society must work together to prevent violence, punish misconduct and protect citizens’ participation. The commission should communicate its security priorities, maintain accessible threat-reporting channels and provide periodic updates on preparedness. Nigeria’s democracy cannot be safeguarded by assurances alone; it requires demonstrable preparation, impartial law enforcement and an unwavering commitment to free, fair and credible elections.
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