Why Nigeria’s New Tax Law Is a Victory for Constitutional Democracy‎‎ By Barrister. Aguiyi Joseph Obinna

‎‎‎In a constitutional democracy, the legitimacy of government rests squarely on the consent, oversight and engagement of the people. Nigeria’s recently enacted tax law signals more than just another law about revenue—it offers a transformative opportunity to strengthen democratic culture, instill civic responsibility, and reshape the relationship between citizens and the state. The act of taxation, often viewed as a burden, when well designed and fairly implemented, becomes a powerful instrument of accountability, national development, and collective self‐determination.‎‎‎—‎‎Taxes as the Foundation of Civic Character‎‎At its core, the social contract in a constitutional democracy is not the mere casting of votes, but the ongoing duties and rights exercised by citizens. Paying taxes diligently is a central civic duty: it is tangible proof that one is invested in the welfare of the country, that one expects oversight over how one’s contribution is used, and that one has the right to demand accountability. When every able person re‐thinks not “What will Nigeria do for me?” but “What can I do for Nigeria?”, the groundwork is laid for a healthier democracy. Responsible taxpaying forces the citizen to be a stakeholder, not a spectator.‎‎‎—‎‎Vigilance, Elections, and the Quality of Elected Characters‎‎The introduction of a new tax law heightens the need for citizens to scrutinise those they elect. If taxes are being collected, there is an implicit guarantee that resources will be directed to public goods—roads, schools, hospitals, social welfare. But that guarantee must be honoured. The more revenue the government has, the greater the temptation for misuse. Therefore, citizens must demand that leaders with integrity, transparency and a sense of public service be elected. A democracy in which the electorate treats profligacy, corruption, and irresponsible fiscal behaviour as disqualifiers will gradually root such behaviour out.‎‎‎—‎‎Collective Commitment, Infrastructure & Virile Society‎‎Taxes are the mortar with which infrastructure is built: roads, bridges, public transport, sanitation, reliable electricity. Infrastructure is not only physical; it includes institutions—courts, regulatory bodies, educational and health systems. These are the engines of a virile society. A society in which citizens enjoy basic services, where opportunities are not reserved for a few, and where public systems work, is a society in which social trust can flourish, and where citizens feel part of something greater than themselves.‎‎‎—‎‎Taxes vs Religious Tithes: Why State Accountability Matters More‎‎Religious tithes, offerings and donations are part of personal devotion and private community life. They do much good. But they are not subject to the same legal and civic scrutiny as taxes. There is often no law requiring disclosure, no mechanism in which a taxpayer can inspect whether the offerings are used for education, orphans, feeding programs, or misappropriated. On the other hand, taxation laws are public; budgets are supposed to be presented; expenditures audited; parliaments or legislatures are meant to approve and oversee spending.‎‎Hence, the citizen who pays taxes demands—and in principle deserves—accountable governance. The tither may trust the steward; the taxpayer has legal rights to review, challenge, protest. Taxes thus become a lever for enforcing constitutional democracy.‎‎‎—‎‎Comparative Lessons: Nations Built on Taxes‎‎One need look no further than nations such as Singapore, Germany, Sweden, Canada—places where strong taxation regimes underpin welfare states, infrastructure, education, and universal health. In Sweden, for example, citizens accept relatively high taxation because they receive high quality public services, a clean environment, trustworthy institutions, and equality of opportunity. In contrast, in developing nations where low tax compliance or weak tax laws prevail, governments struggle to build basic infrastructure or maintain services.‎‎Closer to home, Rwanda since its reforms has strengthened domestic revenue collection, and used that to rebuild infrastructure, education systems, and reduce dependence on foreign aid. In Ghana, improved tax administration and higher compliance have enabled better road networks, power supply in some areas, and enhanced social programs. These examples show that taxes, when properly collected and well‐spent, are not burdens but building blocks.‎‎‎—‎‎Economics: Tax Commitments Spur Growth‎‎Taxes are not just bricks and mortar; they fuel economic growth. With sufficient public revenue, a state can invest in:‎‎Human capital – better schools, healthcare, fewer epidemics, longer lives, more productive workers.‎‎Physical capital – roads, ports, energy networks, transport (public and private).‎‎Stability – functioning courts, secure infrastructure, low corruption, which attract domestic and foreign investment.‎‎‎Moreover, when citizens pay taxes and see results (roads that do not wash away, power that does not flicker, clinics that do not have empty shelves), trust in institutions increases. That in turn boosts compliance, entrepreneurship, voluntary civic cooperation. It’s a virtuous cycle: pay taxes, get services, believe in government; that belief encourages further participation, better governance, more investment.‎‎‎—‎‎Why Tax Is Not a Burden But a Collective Strategy‎‎Many citizens view taxes as a personal loss; yet reframing is essential. Tax is not a zero‐sum burden—one person’s tax helps many. It is a strategic tool to distribute the costs of running a country fairly, instead of leaving the vulnerable to bear them alone. Poverty, for example, is lessened when public funds are invested in safety nets, in access to education and health.‎‎A citizen’s contribution is one drop in a reservoir; collectively, these drops make mighty rivers. When paid fairly and honestly, taxes are the mechanism through which citizens share public responsibility. Every able person becoming a taxpayer means less dependency on external donors or debt, less corruption borne of scarcity, and more collective ownership of national direction.‎‎‎—‎‎New Law’s Promise for Civil Revolution & Corruption’s Decline‎‎The new tax law in Nigeria, if enforced properly, has the potential to ignite a civil revolution—not of violence, but of civic energy and vigilance. Key outcomes could include:‎‎1. Enhanced transparency: demands for budget disclosure, audit reports, public participation in how funds are allocated.‎‎‎2. Reduced corruption: with more eyes watching, misallocation becomes harder; misuse of funds becomes riskier.‎‎‎3. More responsive governance: elected officials will be compelled to deliver, not just campaign. Citizens will judge them by action—quality of public works, efficient health care, functioning schools.‎‎‎4. Greater political awareness: citizens will become more knowledgeable about what government does, what tax laws say, what rights they have.‎‎‎‎All these qualities are essential to constitutional democracy. When power truly resides with the people, institutions follow their lead or perish.‎‎‎—‎‎A New Citizen Ethos: Beyond Personal Gain‎‎Within this new framework, the good citizen is no longer simply one who shows up to vote once in four years. He or she is the person who:‎‎Pays taxes honestly and timely.‎‎Asks questions about how taxes are used.‎‎Rejects candidates who promise much but deliver little.‎‎Participates in public discussions about budget priorities, infrastructure needs.‎‎Holds authorities accountable through legal means, civic action, media engagement.‎‎‎Such behaviour transforms democracy from a formal system into a living tradition.‎‎‎—‎‎Conclusion‎‎Nigeria’s new tax law is more than a fiscal measure. It is a reaffirmation of constitutional democracy. It holds out the promise that citizens will grow in character, that leadership will be held to account, that infrastructure and institutions will improve, and that corruption will be tamed.‎‎Taxes are not burdens if we see them rightly: they are the price we pay for civilised liberty, for collective security, for shared prosperity. They are what binds us together in mutual responsibility. Every able person must begin asking not what Nigeria will continue to do for them, but what they will do for Nigeria. That shift in mindset is where the true revolution begins.