Lawrence Nwimo, Awka
A Professor of Tax Law at the Department of Public Law, Nnamdi Azikiwe University, Awka, Meshach Umenweke, has blamed breach of social contract as responsible for tax evasion experienced in the country.
Prof. Umenweke made this known on Thursday while delivering his inaugural lecture titled: “Nigerian Taxation and the Social Contract: A Legal Analysis of the Benefits and Breaches.”
He argued that the government’s failure to provide basic services such as electricity, security, and good infrastructure has eroded the trust of the citizens in the government and as a result, many people see tax evasion as a way to protest against the government’s inefficiencies.
He also pointed out that corruption and mismanagement in government institutions have further eroded the trust of the citizens, leading to widespread tax evasion.
The 104th inaugural lecturer emphasised the importance of social reorientation on the benefits of taxation, urging taxpayers to claim tax reliefs where applicable. He also encouraged them to take a more litigious approach to challenge injustices in the system.
He said sustainable change in tax compliance can only occur if the government fulfills its obligations under the social contract with the citizens.
He called on the government to address the issues and restore the social contract with its citizens in order to reduce tax evasion and improve revenue collection.
The Acting Vice-Chancellor, Prof. Carol Arinze-Umobi, represented by Prof. Frederick Odibo, lauded the theme of the lecture, noting its relevance in addressing Nigeria’s tax compliance challenges.