National Defence College Hosts Strategic Roundtable on Nigeria’s Tax Reforms

 

The National Defence College has convened a high-level national roundtable on Nigeria’s recent tax reforms, bringing together policymakers, revenue authorities, lawmakers, the private sector, civil society, academia and development partners to examine implementation challenges and strengthen fiscal governance.

The one-day roundtable, held on Tuesday in Abuja, focused on “Recent Tax Reforms in Nigeria: Policy Clarity, Implementation Challenges and Stakeholder Dialogue.” The event was organised by the College’s Centre for Strategic Research and Studies, the Department of Governance and Public Policy, in collaboration with the Federal Capital Territory Internal Revenue Service.

Declaring the roundtable open, the Commandant of the National Defence College, Rear Admiral Abdullahi Ahmed, described tax reform as a strategic national priority that extends beyond fiscal policy to national stability, economic growth and sustainable development.

He noted that governments are ultimately judged by their ability to deliver services, which depend largely on sustainable revenue generation through effective domestic resource mobilisation.

According to him, Nigeria’s ongoing tax reforms are designed to improve fiscal sustainability, strengthen revenue administration, enhance transparency and build a more efficient tax system. He, however, stressed that the reforms’ success would depend on effective implementation, stakeholder understanding and public confidence.

Ahmed said the roundtable provides an important platform for policymakers, revenue authorities, legislators, private sector operators, civil society organisations and development partners to exchange ideas, identify implementation challenges and propose practical solutions that would strengthen the country’s tax reform agenda.

He added that sound fiscal governance directly contributes to national security by enabling government to provide essential services, meet citizens’ aspirations and respond effectively to emerging national challenges.

Delivering the keynote address titled “Assessing Nigeria’s Tax Reforms Against Global Standards: A Smithian Canons of Taxation Evaluation of Individual Taxation under the Nigeria Tax Acts 2025,” the Director of Tax Operations (Individuals, Enterprises and Partnerships) at the FCT Internal Revenue Service, Alhasan Usman, described the reforms as one of the most transparent and comprehensive fiscal restructuring efforts in Nigeria’s history.

Usman, who served on the Presidential Fiscal and Tax Policy Reforms Committee inaugurated in 2023, said the reforms were designed to simplify Nigeria’s tax system by consolidating multiple tax laws into a more coherent legal framework, thereby making compliance easier for taxpayers and improving tax administration.

He explained that the reforms produced four key legislations, including the Nigerian Revenue Service Act, the Joint Revenue Board Establishment Act, the Nigerian Tax Act and the Nigerian Tax Administration Act, all aimed at creating a more efficient, transparent and taxpayer-friendly fiscal system.

According to him, taxation should be viewed as a social contract between citizens and the government, providing the resources needed to fund infrastructure, healthcare, education, security and other public services.

Usman also highlighted provisions in the reforms aimed at reducing the tax burden on low-income earners and exempting many small businesses from taxation, while ensuring that higher-income earners contribute proportionately more to national development.

He maintained that sustainable national development cannot rely solely on natural resources but requires a robust domestic revenue base supported by an efficient and trusted tax system.

The keynote speaker further emphasised the close relationship between fiscal sustainability and national security, noting that adequate tax revenue is essential for funding security institutions and maintaining peace and stability across the country.

He commended the National Defence College for providing a neutral platform for policy dialogue, describing the institution as a critical centre for strategic research, leadership development and national policy formulation.

The roundtable was designed to facilitate informed multi-stakeholder dialogue aimed at enhancing policy clarity, strengthening implementation capacity and promoting inclusive fiscal governance.

Participants examined the policy implications of the recent reforms, clarified areas of public misunderstanding on tax obligations, discussed implementation challenges facing federal and state revenue institutions, and developed recommendations to improve transparency, compliance and stakeholder confidence.

The event attracted representatives of the Nigeria Revenue Service, committees of the National Assembly on Finance and Taxation, the FCT Internal Revenue Service, state internal revenue services from Nasarawa, Niger, Kogi, Benue, Kaduna and Plateau states, private sector associations, small and medium enterprises, civil society organisations, academic institutions, media organisations and international development partners, including the World Bank, International Monetary Fund and the Islamic Development Bank.

Stakeholders expressed optimism that the recommendations from the dialogue would support the effective implementation of Nigeria’s tax reforms, strengthen stakeholder confidence and contribute to sustainable economic management and national development.