Nnamdi Azikiwe University, Awka, hosted its 104th inaugural lecture today, focusing on the benefits and breaches of taxation in Nigeria. The lecture, titled *”Nigerian Taxation and the Social Contract: A Legal Analysis of the Benefits and Breaches,”* was delivered by renowned jurist and Professor of Tax Law, Meshach Umenweke.
The event drew attendees from the academic community, the legal profession, and the Old Boys Association of Dennis Memorial Grammar School, Onitsha. In her opening remarks, the Chief Host and Acting Vice-Chancellor of the university, Professor Carol Arinze-Umobi, represented by former Deputy Vice-Chancellor, Academic, Professor Frederick Odibo, praised Professor Umenweke as a dynamic academic and urged participants to engage with the lecture’s insights.
Professor Umenweke identified key challenges in Nigeria’s taxation system, including the lack of statistical data, the multiplicity of taxes, poor tax administration, and widespread tax evasion and avoidance. He also highlighted the government’s breach of the social contract through failures such as inadequate social amenities, corruption, and illegal tax practices.
To address these issues, Professor Umenweke proposed amending Chapter 2 of the 1999 Constitution to hold the government accountable, strengthening the Joint Tax Board, and promoting public awareness on the importance of taxation. He also recommended the use of judicial reviews by taxpayers to challenge executive actions.
