The Chief Justice of Nigeria (CJN) and Chairman of the Governing Council of the Nigerian Institute of Advanced Legal Studies (NIALS), Hon. Justice Kudirat M. O. Kekere-Ekun, has commended the Federal Government’s tax reform initiatives currently before the National Assembly. She made this remark during the 2025 NIALS Founders’ Day Lecture, held at the National Judicial Institute, Abuja.
The theme of this year’s lecture, “Dynamics of Poverty, Tax Reform Bill, and National Development in Nigeria,” was particularly timely, given the ongoing national discourse on economic reform and sustainable development.
CJN Highlights Importance of Taxation for National Development
In her keynote address, Justice Kekere-Ekun emphasized that taxation remains a crucial tool for economic growth, wealth redistribution, and national prosperity.
“There is no doubt that an efficient, progressive, and equitable tax system is fundamental to fostering economic growth, wealth redistribution, and national prosperity. Governments across the world leverage taxation as a critical tool for economic management, infrastructure development, and the reduction of social inequalities,” she stated.
She further noted that the Federal Government’s tax reforms aim to create a fairer tax regime, promote economic inclusion, and enhance revenue generation. However, she acknowledged the concerns surrounding the bill, particularly regarding its impact on low-income earners, small businesses, and overall economic productivity.
“As with any major fiscal policy, tax reforms invariably generate debate, particularly concerning their implications for low-income earners, small businesses, and economic productivity. There is a need for critical examination to ensure a balance between revenue generation, economic growth, and social equity,” she remarked.
Justice Kekere-Ekun also underscored the pivotal role of NIALS in shaping Nigeria’s legal landscape, reaffirming her commitment to ensuring that the Institute remains a center for intellectual excellence and legal innovation.
Guest Speaker: Prof. Abiola Sanni, SAN, Calls for Inclusive Taxation
The Guest Speaker for the event, Professor Abiola Sanni, SAN, a renowned tax law expert and current Dean of the Faculty of Law, University of Lagos, provided an in-depth analysis of the Tax Reform Bill 2024.
Professor Sanni highlighted the significance of the bill in transforming Nigeria’s tax framework and aligning it with international best practices.
“A national tax system, as being canvassed, remains the best approach and is in line with developed economies. However, Nigeria must avoid multiple taxation, special taxes, and other unwholesome practices that have previously hindered business growth and economic progress,” he cautioned.
He further stressed the need for transparency in tax collection and administration to ensure compliance and encourage investment in the country.
NIALS Director-General, Prof. Abdulqadir Ibrahim Abikan, Speaks on the Institute’s Future
In his address, the Director-General of NIALS, Professor Abdulqadir Ibrahim Abikan, reflected on the importance of Founders’ Day and the Institute’s commitment to advancing legal research and policy formulation.
“Founders’ Day serves as an opportunity to honor the vision of our founding fathers and to reflect on the statutory mandate of NIALS. Under my leadership, we will continue to push the boundaries of legal scholarship, ensuring that NIALS remains a beacon of intellectual and policy innovation,” Prof. Abikan stated.
He also outlined initiatives to strengthen collaborations between NIALS and other institutions, both locally and internationally, to enhance legal education and research.
Event Chair and Key Dignitaries in Attendance
The lecture was chaired by the Attorney-General of the Federation and Minister of Justice, Prince Lateef O. Fagbemi, SAN, who was represented by Justice Unary Abdullah (rtd) and the Director of the Legal Drafting Department at the Federal Ministry of Justice.
The event was attended by a host of prominent legal practitioners, academics, and policymakers, including:
- Prof. Isa Hayatu Chiroma, SAN, Director-General, Nigerian Law School
- Afamefuna O. Okeke, Esq, Immediate Past Chairman, NBA Abuja Branch
- Clever Owhor, Esq, Chairman, NBA Gwagwalada Branch
- Hon. Justice Salisu Garba (rtd), Administrator, National Judicial Institute
- Asiwaju A. S. Awomolo, SAN, Chairman, Body of Benchers
- Prof. C. I. Iloegbune, SAN
- Prof. P. Idornigie, SAN
- Ijeoma Agwu, Nigerian Institute of Advanced Legal Studies
The event featured insightful discussions on the future of taxation in Nigeria and its impact on poverty alleviation and national development. Participants agreed on the need for a robust, transparent, and inclusive tax system to drive sustainable economic growth.
Afamefuna O. Okeke, Esq, Immediate Past Chairman, NBA Abuja Branch, Engages in High-Level Discussions on Tax Reform
The 2025 NIALS Founders’ Day Lecture provided a platform for stakeholders to discuss Nigeria’s fiscal policies and their role in economic development. The consensus among attendees was that while the Federal Government’s tax reform efforts are commendable, they must be carefully structured to avoid undue hardship on vulnerable populations and small businesses.
With NIALS at the forefront of legal research and policy advocacy, the Institute is expected to play a crucial role in shaping the discourse on taxation and economic development in Nigeria.
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