A lecturer at Birmingham University and political analyst, Dr. Abdulgaffar Arikewuyo, has said that Nigerians are more likely to comply with tax obligations only when government services become visibly effective and impactful.
Speaking on Inside Scoop on Adamimogo 105.1FM, Ibadan, Dr. Arikewuyo said taxation cannot be effectively enforced in an environment where citizens do not experience adequate returns in public services such as roads, healthcare, education, and electricity.
“People want value. When basic services are effective, compliance becomes easier,” he said, adding that governance delivery plays a central role in shaping citizens’ willingness to pay taxes.
He noted that expectations from government are often tied to basic welfare needs, arguing that tax compliance improves when citizens can access affordable healthcare, functional schools, reliable infrastructure, and improved living conditions.
Dr. Arikewuyo also acknowledged that while Nigerians often desire low-cost access to public services, the responsibility of government remains to first ensure efficiency and transparency in service delivery before demanding full compliance.
He described Nigeria’s governance challenges as a combination of leadership and followership issues, worsened by the high cost of elections and political competition, which he said often influences governance outcomes.
Comparing Nigeria’s tax system with other countries, the lecturer said high taxation exists globally, but compliance is supported by strong institutions and efficient service delivery.
He further noted that tax evasion is not unique to Nigeria, but countries with strict enforcement mechanisms and credible institutions are able to discourage it through penalties and accountability.
Dr. Arikewuyo added that improved electricity supply would significantly boost tax compliance and economic productivity, as businesses would no longer depend heavily on generators and alternative fuel sources.
According to him, the availability of stable infrastructure would reduce operational costs for businesses and improve overall economic efficiency.
He concluded that strengthening institutions, improving governance efficiency, and ensuring fair compensation systems are key to building a sustainable tax culture in Nigeria.
