- $2.1 billion Arms Fund Diversion — “Dasukigate”. A landmark scandal where Col. Sambo Dasuki, the then National Security Adviser, was accused of diverting billions of dollars meant for military procurement. The funds were allegedly used for unrelated purposes, implicating political actors and contractors.
- OPL 245 Oil Block Controversy Involving one of Nigeria’s largest oil fields, this alleged bribery affair sparked investigations into how the oil block was awarded, with former officials charged domestically. Legal proceedings have been ongoing and controversial.
- Accountant-General Ahmed Idris — ₦80 billion Fraud The Accountant-General of the Federation was arrested by the EFCC over alleged bogus contracts and diversion of funds through fictitious expenditures.
- Kano CBN Governor Godwin Emefiele Corruption Allegations
Listed among Nigeria’s top corruption cases, including illicit asset acquisition worth billions. - Former Governors’ Misappropriation Cases (e.g., Yahaya Bello, others) Many state governors have been indicted or accused of large-scale financial mismanagement, money laundering, and diversion of public funds. Yahaya Bello, for example, faced allegations involving tens of billions of naira.
- Abdullahi Ganduje Bribery and Kickback Charges
Former Kano State governor Abdullahi Ganduje (and associates) faced charges over alleged bribery and conversion of funds intended for healthcare equipment. - Sokoto State Funds Diversion (Tambuwal) EFCC investigations claimed that Sokoto State government funds were diverted into private accounts under former Governor Aminu Tambuwal’s administration.
- Arms Deal-Related Transfers (Bashir Yuguda, Azibaola Robert, et al.) Several politicians and intermediaries were prosecuted or arrested over transfers connected to the 2015 arms procurement scandal.
Why Many Nigerians Consider the Tax Regime Unacceptable:
The critiques below reflect public sentiment, labor and civil society positions, and media analysis — not policy endorsements.
- Perceptions of Unfairness & Lack of Trust
Many Nigerians view the tax system as unjust because tax revenues are often perceived to be squandered or embezzled, not reinvested transparently into public services like healthcare, education, or infrastructure. Former central banker Kingsley Moghalu argued that demanding additional tax without accountability for past spending is unfair.
- Complex, Burdensome, and Inefficient
The tax system has historically been complex, with too many overlapping taxes, levies, and excessive bureaucracy across federal, state, and local governments, making compliance difficult and enforcement weak. This complexity fosters loopholes, evasion, and corrupt practices.
- Low Compliance & Limited Tax Base
Nigeria’s tax-to-GDP ratio remains low (around ~10 %), with fewer than 10 million active taxpayers in a population of over 200 million. This limited base puts pressure on a small fraction of citizens while many wealthier entities avoid contributing proportionately.
- State and Labor Objections to Reform Process
Critics — including the Nigeria Labour Congress — have described rushed or opaque tax legislation as unacceptable, especially when substantive stakeholder input and public debate are seen as lacking.
- Risk of Increased Hardship
Recent reforms, like the major overhaul including VAT hikes, have been controversial because — in the context of subsidy removals and currency devaluations — they are feared to worsen living costs without corresponding improvements in public services.
How Corruption and Tax Regime Issues Connect
Corruption undermines public trust in taxation: If citizens believe tax revenues will be misappropriated, they resist compliance.
Inequality in enforcement: Wealthy individuals and large corporations often exploit loopholes, while ordinary citizens face stricter requirements without clear benefits.
Opaque collection & spending: Weak transparency in how tax revenues are used fuels perceptions that the system mainly benefits elites rather than the population at large.
