This study seeks to shine a light on key governance issues in the Nigerian tax system beyond the technical issues that have so far been emphasised in Nigeria’s tax reform efforts. Those principles are isolated for indepth analysis in the hope of providing a clearer evidence base for addressing them more concertedly as part of the broader tax reform efforts in the country. Naturally the work of tax administrators is easier if taxpayers willingly and voluntarily comply with their obligations under Nigeria’s tax laws. However, governance challenges in Nigeria have over time compromised the integrity and effectiveness of tax administration structures, regulations and enforcement. The tenuous support for taxation – and its poor understanding – within the populace stands in the way of progress. This underlines the urgent need for interventions tailored to improving good governance practices as a way of enhancing tax administration and compliance.
Oladiran (Ola) Bello obtained both his MPhil and PhD degrees in International Relations from the University of Cambridge and also holds a First Class BSc degree from the Obafemi Awolowo University, Ile-Ife. He has worked for organisations including the United Nations (New York) and Management Systems International (Washington DC), Merchant International Group (London) and Arthur Andersen (later KPMG). Dr Ola Bello has more than 10 years of experience in research and policy advisory, including on governance and extractive sector reform; sustainable development; and international development cooperation (including in EU-Africa relations). He spent three years with FRIDE (Spain) managing a donor-funded programme on the EU’s role in managing fragility and resource governance in select African countries. In 2012-2015, he was Head, Governance of Africa’s Resource Programme (GARP) at the South African Institute of International Affairs (SAIIA) and also functioned as head of SAIIA’s Cape Town office. Ola is spearheading GGA's technical support to Nigerian reform, including delivering ethics training for senior Nigerian judicial officers and change-makers (2017-2019). He's also working to expand GGA's role as in-country resource centre for multilateral consultative missions to Nigeria's ministries and parastatals. These missions include the UNECA/AU mineral sector governance team.
