Nasarawa University Don Calls For Stronger Tax Education Among Nigerians

According to Ireporter Online, a Professor of Accounting and Taxation at Nasarawa State University, Keffi, Abdullahi Zubairu, has advocated for comprehensive tax education across Nigeria to enhance citizens’ understanding of taxation and its importance to national development.

Zubairu, who also serves as Dean of the Faculty of Administration at the institution, made the call during the university’s 61st inaugural lecture held on Thursday in Keffi, Nasarawa State. The lecture was titled “Designing an Effective Governance Framework for Tax Reform in Nigeria’s Developing Economy.”

He explained that one of the key reasons behind Nigeria’s poor tax performance, despite several reform efforts, is the widespread lack of adequate public education on taxation. According to him, this gap has contributed to negative perceptions of tax as a coercive burden rather than a civic responsibility.

“For anybody to be fully involved in the payment of tax, they have to be well educated and know what the tax will be used for,” he said, noting that informed citizens are more likely to comply voluntarily when they understand how tax revenues are applied.

The don stressed that effective tax education would encourage voluntary compliance, pointing to examples where informed taxpayers actively seek to fulfil their obligations due to visible public benefits. He further argued that without proper awareness, tax systems risk becoming enforcement-driven rather than participation-based.

Zubairu also highlighted the importance of taxation in developing economies like Nigeria, describing it as essential for fiscal independence and long-term economic resilience. He warned that overdependence on oil and gas revenues exposes the country to external shocks, often resulting in revenue instability and service delivery gaps.

He proposed an “Ambitious Tax Reform Framework” aimed at addressing Nigeria’s tax challenges, noting that it is designed as a practical roadmap for building a more inclusive, transparent, and performance-driven tax system. The framework, he said, shifts focus from punitive enforcement to participatory governance where both government and citizens share responsibility.

He further explained that the framework is rooted in the social contract theory, which emphasizes mutual responsibility between the state and citizens. According to him, taxpayers are more willing to comply when they see tangible outcomes such as improved infrastructure, education, healthcare, and security.

Zubairu recommended five key pillars for effective tax reform governance in Nigeria, including transparency and accountability, institutional coordination, stakeholder inclusion, rule of law and enforcement, and adaptive learning systems.

In her remarks, the Vice Chancellor of Nasarawa State University, Prof. Sa’adatu Hassan Liman, represented by the Deputy Vice Chancellor (Academics), Prof. Maikano Ari, said taxation remains a critical issue in Nigeria’s development process. She noted that tax is not only a revenue tool but also a mechanism that shapes governance, investment, and public trust.

She acknowledged that despite multiple reforms over the years, Nigeria’s tax system still faces challenges such as a narrow tax base, low compliance levels, administrative inefficiencies, overlapping taxes, and weak public trust. She stressed that addressing these issues requires stronger governance clarity, accountability, and effective communication of reforms.

The Registrar of the university, through a senior management representative, Dr. John Danladi, commended the lecturer for his contribution to national discourse on taxation and appreciated stakeholders who attended the event.

The lecture attracted members of the university community, dignitaries, students, and well-wishers.