The question of whether a citizen should pay tax when the government fails to provide security, healthcare, and basic infrastructure is one of the most heated debates in Nigerian constitutional law.
Here is a deep dive into the Nigerian Constitution regarding this tension.
1. The Legal Duty: Section 24(f)
Under the 1999 Constitution of the Federal Republic of Nigeria (as amended), paying tax is not a "choice" based on satisfaction; it is a constitutional duty.
The Law: Section 24(f) states:
"It shall be the duty of every citizen to... declare his income honestly to appropriate and lawful agencies and pay his tax promptly."
The Insight: In the eyes of the law, the duty to pay tax is absolute. The Constitution does not say "pay tax if there is electricity" or "pay tax if the roads are good." Legally, tax is a debt owed to the state, and failure to pay is a criminal offense under various tax acts (such as the Personal Income Tax Act).
2. The Government’s Side: Chapter II
While the citizen has a duty to pay tax, the government has a duty to provide for the welfare of the people. This is found in Chapter II: Fundamental Objectives and Directive Principles of State Policy.
Security & Welfare: Section 14(2)(b) declares that "the security and welfare of the people shall be the primary purpose of government."
Education: Section 18 directs the government to provide free and compulsory basic education (as and when practicable).
Health & Economy: Sections 16 and 17 mandate the government to ensure adequate medical and health facilities and a stable economy.
The "Justiciability" Trap
The biggest frustration for Nigerians is Section 6(6)(c) of the Constitution. This section makes the government’s duties in Chapter II "non-justiciable." > Translation: You generally cannot sue the government simply because they failed to provide free healthcare or constant power, because the court is barred from "enforcing" those specific social goals.
3. The Social Contract Conflict
In political philosophy, taxation is part of a Social Contract.
When the government fails its side (high food costs, insecurity, no power), the Social Contract is technically "broken."
4. Creating Awareness: Updated Realities
If you are looking to create awareness, here are the modern legal and social arguments being used today:
A. The "Tax for Services" Argument
State governments (like Lagos) have shifted their messaging to "Pay your tax so we can build roads." This creates a moral expectation. If a citizen pays and nothing is built, the awareness should focus on Accountability and Budget Trackingrather than withholding tax, which leads to jail or fines.
B. Fundamental Rights vs. Directive Principles
While you can't easily sue for "no power," you can sue for violations of Chapter IV (Fundamental Rights). For example, if insecurity leads to the extrajudicial killing of a relative or illegal detention, that is a direct violation of the Right to Life (Section 33) or Liberty (Section 35).
C. Legal Tax Avoidance
The law allows for Tax Avoidance (using legal means to reduce tax) but forbids Tax Evasion (refusing to pay).
Awareness Point: Citizens should be educated on legal tax credits, exemptions for low-income earners (under the Finance Acts), and deductions for dependents.
The Verdict
Should you pay? * Legally: Yes. If you don't, the state can freeze your accounts or prosecute you.
Morally: It is a paradox. It feels unjust to fund a system that doesn't protect you.
The Strategy for Change: Instead of withholding tax (which gives the government a legal reason to penalize you), legal experts suggest using Civic Advocacy. This means using the "Power of the Purse" to demand transparency.
"I have paid my tax (Section 24); now show me the security and healthcare you promised (Section 14)."
Pages to Reference in the 1999 Constitution:
Duty to pay tax: Section 24(f)
Government's primary purpose: Section 14(2)(b)
Economic/Health objectives: Sections 16 & 17
The "Non-enforceable" clause: Section 6(6)(c)
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