Nigeria’s Tax Ombud has warned against pursuing tax collection targets without building taxpayer trust.
Dr. John Nwabueze, warned that a revenue-first approach to the country’s tax reforms risks undermining the sustainability of the entire system.
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The warning was contained in a speech delivered on behalf of Dr. Nwabueze by his Chief of Staff, Dr. Peter Iwegbu at the 36th anniversary conference of the Finance Correspondents Association of Nigeria (FICAN) in Lagos at the weekend.
President Bola Ahmed Tinubu GCFR appointed Dr. John Nwabueze, Nigeria’s first Tax Ombudsman in September 2025.
The Office of the Tax Ombud was established under Part VI of the Joint Revenue Board of Nigeria (Establishment) Act, 2025. The Act empowers the Office of the Tax Ombud to review and resolve complaints relating to tax, levy, regulatory fees, and charges, customs duty, or excise matters.
Dr. Nwabueze’s presentation at the conference, themed “Building on the Gains or Recapitalisation, Tax Reforms and Fintech Revolution,” focused on taxpayer confidence and trust in Nigeria’s tax reform agenda. Revenue growth and taxpayer confidence can reinforce each other when the system is properly administered, he stressed.
Nwabueze said Nigeria cannot build a sustainable tax system by focusing only on what citizens and businesses are required to pay, arguing that taxpayers must also understand why they should trust the system through which they pay.
He identified the trust deficit as a more urgent challenge behind Nigeria’s low tax-to-GDP ratio, cautioning that legislation and enforcement alone cannot deliver sustainable revenue growth.
Nnamdi Maduakor is a Writer, Investor and Entrepreneur
