Nigeria's Tax Revolution: An International Human Rights Perspective on the 2025 Reforms

Abstract

Abstract

This study examines Nigeria's 2025 tax reform legislation through the lens of international human rights law, analyzing how the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act, and Joint Revenue Board Act intersect with fundamental human rights obligations. Drawing from the Universal Declaration of Human Rights, the International Covenant on Economic, Social and Cultural Rights, and the African Charter on Human and Peoples' Rights, this article evaluates whether Nigeria's tax reforms advance or impede the progressive realization of economic and social rights. The analysis demonstrates that while the reforms introduce significant administrative modernization, their human rights implications are complex and contested. Key human rights dimensions examined include the right to property, the right to an adequate standard of living, the right to due process, the right to information, and principles of non-discrimination and equality. The study finds that although the reforms incorporate several human rights-compatible provisions including expanded tax exemptions for low-income earners, enhanced taxpayer protections, and the creation of oversight mechanisms they fall short of international human rights standards in critical areas such as administrative discretion, institutional independence, and access to remedy. Moreover, Nigeria's challenging economic context characterized by high inflation, extensive informality, and significant inequality exacerbates tensions between revenue imperatives and human rights protection. The article concludes that achieving a human rights-compliant tax system requires Nigeria to strengthen transparency, enhance institutional independence, expand taxpayer education, and ensure that domestic resource mobilization serves the progressive realization of economic and social rights rather than merely maximizing revenue extraction.