By Otitoju Femi
The Vice-Chancellor of the Federal University Oye-Ekiti (FUOYE), Prof. Joshua Olalekan Ogunwole, has endorsed Nigeria’s ongoing tax reforms, calling for the elimination of multiple taxation and illegal levies, which he said continue to stifle businesses and erode public confidence in government.
Professor Ogunwole, who spoke through his Senior Technical Assistant, Prof. Adebola Aderibigbe, at the inaugural public lecture organised by the Department of Public Law, Faculty of Law, on Tuesday, described taxation as a vital instrument for national development that must be administered fairly, transparently and accountably.
He welcomed the implementation of the Nigeria Tax Administration Act (NTAA) 2025, describing it as a significant step towards harmonising tax administration, reducing duplication and strengthening compliance across the country.
According to him, while taxation remains indispensable for funding public services and infrastructure, arbitrary charges and overlapping taxes have continued to frustrate businesses and discourage voluntary compliance.
“Many Nigerians do not oppose taxation. What they reject is a system characterised by unfairness, confusion, harassment and the burden of paying multiple charges without seeing corresponding benefits,” he said.
The Vice-Chancellor stressed that taxation should operate as a social contract between government and citizens, with taxpayers seeing tangible benefits in the form of quality education, healthcare, infrastructure, security and economic opportunities.
“For taxation to command public trust, citizens must see evidence that their contributions are translating into tangible improvements in their daily lives,” he added.
The Don identified clarity, fairness, simplicity and accountability as the pillars of an effective tax system, noting that taxpayers should clearly understand their obligations, the legal basis for taxes and approved channels of payment.
He lamented that many entrepreneurs, particularly small-scale business owners, are often subjected to numerous levies imposed by different agencies and unauthorised collectors.
“When a trader who is willing to pay lawful taxes is confronted by several collectors demanding daily, weekly and monthly payments without legal backing, taxation becomes oppression rather than civic responsibility,” he said.
The Vice-Chancellor warned that multiple taxation remains one of the most serious challenges facing businesses in Nigeria, often forcing enterprises to increase prices, reduce their workforce or shut down operations altogether.
“Tax reform must go beyond revenue generation. It should promote economic growth, create jobs, encourage investment and advance social justice,” he stated.
He also challenged the Faculty of Law to sustain public enlightenment on taxation, governance and citizens’ rights, describing such engagements as essential to the university’s contribution to national development.
Delivering the keynote lecture, the State Monitor, Government Business Office, Ekiti State, Mrs. Justina Agaba, said the Nigeria Tax Administration Act 2025 was designed to simplify tax administration, eliminate multiple taxation and curb illegal levies nationwide.
She explained that the Act requires taxable persons, including individuals, companies and government agencies, to register with the appropriate tax authority and obtain a Taxpayer Identification Number.
Agaba noted that the legislation introduces simplified filing procedures for low-income earners and operators in the informal sector, while promoting compliance through digital tax administration and electronic fiscal reporting systems.
She identified the introduction of a four per cent Development Levy on the assessable profits of taxable companies as one of the major innovations of the law.
“The Development Levy consolidates several statutory levies, including the Tertiary Education Tax, NITDA Levy, NASENI Levy and Police Trust Fund Levy, thereby reducing compliance burdens and eliminating overlapping tax obligations,” she explained.
Agaba described multiple taxation as a major obstacle to investment and economic productivity, expressing confidence that the reforms would create a more predictable and business-friendly environment. She also condemned illegal taxes and levies imposed without legal backing, noting that recent reforms have significantly curtailed such practices.
Earlier, the Acting Head of the Department of Public Law and convener of the lecture, Dr. Omoleke O. Muslim, said the programme was designed to educate the public on the distinction between legitimate tax obligations and unlawful levies.
He maintained that while taxation is essential for national development, excessive and unauthorised charges continue to undermine the ease of doing business and place avoidable burdens on entrepreneurs and low-income earners.
The lecture attracted academics, legal practitioners, students and policymakers who agreed that a transparent, simplified and accountable tax system remains critical to economic growth, investment promotion and national development.
Among those in attendance were the pioneer Dean of the Faculty of Law, Prof. Andrew Borokinni, the immediate past Dean, Prof. Olufemi Abifarin, and other members of the university community.
Photo credit: Femi Otitoju
