A Professor of Tax law, Meshach Umenweke, has called for the amendment of the chapter two of the 1999 constitution to make provisions that will enable citizens who surrendered their sovereignty in a social contract hold government accountable.

Correspondent, Joseph Egbeocha reports that the one hundred and fourth inaugural lecture of the Nnamdi Azikiwe University Awka, Professor Umenweke also recommended the use of judicial review of executive actions by tax payers, social reorientation on the importance of taxation, and strengthening of the powers, functions and compositions of the Joint Tax Board in addressing tax related issues.

He identified government’s breach of the social contract with citizens through non provision of social amenities, among others, as factors contributing to tax avoidance and evasion in Nigeria, adding that positive and sustainable change in tax compliance can only happen if the government fulfills its obligations to citizens.

Professor Umenweke who described tax as a compulsory levy or payment taxable citizens make for the support of government in her role of providing social, economic and other identified lack of statistical data, multiplicity of taxes, lack of incentive for tax collection efforts, lack of public enlightenment and awareness as challenges of taxation administration in Nigeria.

Earlier in her opening remark, the Acting Vice Chancellor of the university, Professor Carol Arinze-Umobi, represented by former Deputy Vice Chancellor, Academic, of the institution, Professor Frederick Odibo, noted that the inaugural lecture is relevant in addressing challenges of tax compliance in Nigerian, even as she described the inaugural lecturer as dynamic and hardworking academic staff.

Participants at the event with the theme, “Nigerian taxation and the social contract: a legal analysis of the benefit and breaches said that the inaugural lecturer was able to establish clear relationship between law and economics in the realm of taxation and regretted high taxation in Nigeria without similar benefits to citizens.

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