By Abah Adah, Abuja
The Chief Justice of Nigeria (CJN) and Chairman, Governing Council, Nigerian Institute of Advanced Legal Studies (NIALS), Hon. Justice Kudirat M. O. Kekere-Ekun, has commended the introduction of tax reform by the federal government, whose bill is currently before the National Assembly (NASS). The CJN made the commendation on the occasion of the 2025 Nigerian Institute of Advanced Legal Studies Founders’ Day Lecture held at the National Judicial Institute, Abuja on Monday, March 17.
According to her, the theme of this year’s lecture, “Dynamics of Poverty, Tax Reform Bill, and National Development in Nigeria,” is particularly timely, given the current national discourse on economic reform and sustainable development.
Highlighting the importance of taxation, Justice Kekere-Ekun said, “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 further stated that “the recent efforts of the Federal Government to introduce tax reforms are therefore commendable, as they seek to ensure a fairer distribution of the tax burden, promote economic inclusion, and enhance revenue generation.” However, she noted that “as with any major fiscal policy, tax reforms invariably generate debate, particularly concerning their implications for low-income earners, small businesses, and economic productivity.”
Justice Kekere-Ekun emphasized the need for critical examination of the proposed reforms to ensure they strike a balance between revenue generation, economic growth, and social equity. She also highlighted the relevance of NIALS in shaping Nigeria’s legal landscape, assuring that she remains dedicated to ensuring the Institute continues to flourish as a center of intellectual excellence and legal innovation.
Presenting the Guest Speaker, Professor Abiola Sanni, SAN, Justice Kekere-Ekun described him as a highly respected academic, Senior Advocate of Nigeria, and the current Dean of the Faculty of Law, University of Lagos. Professor Sanni’s expertise in taxation, fiscal policy, and corporate law makes him uniquely qualified to dissect the issues surrounding tax reforms and their potential impact on economic development.
Professor Sanni underscored the importance of the Tax Reform Bill 2024 to the economic and business climate in Nigeria, adding that a national tax system as being canvassed remains the best and in line with practices in the developed world. He cautioned against special taxes and other unwholesome practices inherent in previous tax systems in the country.
The Director-General of NIALS, Professor Abdulqadir Ibrahim Abikan, spoke extensively on the essence of the day and what is being done under his watch to move the institute to its next level. He emphasized the importance of the Founders’ Day in honoring the founding fathers and reflecting on the Institute’s statutory mandate.
The event was chaired by the Attorney-General of the Federation and Minister of Justice, Prince Lateef O. Fagbemi, who was represented by both the Director, Legal Drafting Department, Federal Ministry of Justice, and Justice Unary Abdullah (rtd).