The proposed tax reform, involving four tax bills introduced by the Federal Government, has received significant criticism. Notably, it was rejected by the Governors’ Forum but was still forwarded to the National Assembly. Unlike the various bold economic decisions made by this government, concessions will likely need to be made on these tax reforms, which involve legislative amendments and therefore cannot be imposed by the executive. This article highlights the purposes of taxation, the qualities of a good tax system, and some of the implications of the proposed tax reforms.

One of the major purposes of taxation is to generate revenue for the government to finance its activities. A good tax system should raise sufficient revenue for the government to fund its operations, and support economic and infrastructural development. For any country to achieve meaningful progress, its tax-to-GDP ratio should be at least 15%. Currently, Nigeria’s tax-to-GDP ratio is less than 11%. The proposed tax reforms aim to increase this ratio to 18% within the next three years.

A good tax system should also promote income redistribution and equality by implementing progressive tax policies. In line with this, the proposed tax reforms favour low-income earners. For example, individuals earning less than one million naira annually are exempted from personal income tax. Additionally, essential goods and services such as food, accommodation, and transportation, which constitute a significant portion of household consumption for low- and middle-income groups, are to be exempted from VAT.

In addition to equality, a good tax system should ensure equity and fairness, a key area of contention surrounding the proposed reforms. If implemented, the amendments to the Value Added Tax could lead to a significant reduction in the federal allocation for some states; impairing their ability to finance government operations and development projects. The VAT amendments should be holistically revisited to promote fairness and national unity.

The establishment of a single agency to collect government taxes, the Nigeria Revenue Service, could reduce loopholes that have previously resulted in revenue losses, provided proper controls are put in place. It is logically easier to monitor revenue collection by one agency than by multiple agencies. However, this is not a magical solution. With automation, revenue collection can be seamless whether it is managed by one agency or several, as long as monitoring and accountability measures are implemented effectively.

The proposed tax reforms by the Federal Government are well-intentioned. However, all concerns raised by Nigerians should be looked into, and concessions should be made where necessary. Policies are more effective when they are adapted to suit the unique characteristics of a nation, rather than adopted wholesale. A good tax system should aim to raise sufficient revenue, ensure equitable income distribution, and promote equality, equity, and fairness.

In preparation for his inauguration as the 47th President of the United States, Donald Trump has commenced the process of choosing a cabinet that will assist him in the onerous task of governance. Being a very controversial figure himself, Trump’s many appointments are already setting the public sphere on fire. From Marco Rubio (for secretary of state) to Pam Bondi (for attorney general), and from Pete Hegseth (for defense secretary) to John Ratcliffe (for CIA director). One of the most controversial of the cabinet pick, however, is the choice of billionaire Elon Musk and Vivek Ramaswamy for the post of leading the Department of Government Efficiency (DOGE).

Elon Musk is as controversial as Donald Trump. The combination of both of them was a handful during the presidential election these past few weeks. Musk was so invested in the possible election of Donald Trump that he offered a $1m a day giveaway for voters in critical swing states. And then Trump won the election, and now Elon Musk has got a cabinet position. This is not just a role that Elon Musk is already well suited for given his leadership of a private business enterprise and many years of business leadership. It is also one he has been angling for since Trump won the Republican nomination for president.

In appointing him, Donald Trump said that the task for Musk and Ramaswamy will be to “dismantle government bureaucracy, slash excess regulations, cut wasteful expenditures, and restructure federal agencies.” And this is one responsibility that Elon Musk is rearing to step into. In line with the critical restructure that he brought to Twitter (now X), he has once said recently that he strongly believed that the US government’s budget is capable of being cut by $2trillion out of about $6.5trillion. And that a number of government employees and departments can also be significantly reduced.

Donald Trump’s appointment of Elon Musk, his vision of government efficiency and Musk’s willingness to accept the task all have historical antecedents, especially in the emergence of managerialism as the framework for reconstituting bureaucratic efficiency and productivity. Public administration all across the world is now forced to operate in what has been called VUCA—volatile, uncertain, complex and ambiguous—world that revolved around the idea of polycrisis. A polycrisis define a situation in which several crises converge at the same time and in ways in which the impact they generate together outweighs their impact individually. Within such a context, public administration must necessarily also adapt to the emerging context of crisis and difficulties. The implication is that the old and traditional Weberian idea of the bureaucracy has become too inflexible and outdated as an administrative means for getting government business done effectively and efficiently in the quest for democratic service delivery to the citizens. In its Nigerian incarnation, the inherited Weberian bureaucratic model rides on a one-model-fits-all service-wide standard operating framework encoded in the General Order (GO) that we now call the Public Service Rule (PSR).

The old Weberian—“I-am-directed”—administrative tradition is founded on an underlying theoretical framework that has been aptly called Theory X. This framework has three propositional dynamics underlying it as the basis for understanding how the bureaucracy works. One, it conceives management as involving the deployment of people, material and money in order to facilitate particular economic objectives. Two, organizational objectives require the control and motivation of people. Three, it assumes that without a strict organizational regimen to put employees in check, humans are usually unproductive and resistant to organizational protocols.

We are able to therefore exhume a very gloomy understanding of human nature that perceives an average employee as being (a) indolent by nature, (b) lacking in ambition and motivation, (c) naturally egoistic and therefore set to work contrary to organizational requirements, (d) naturally resistant to change, especially those that antagonizes selfish desires, and (e) naturally deceivable. Given these assumptions, organizational goals can only be achieved if the discerning manager employs a very strong “command and control” tactic in getting his indolent employees to achieve the set targets and objectives. It is easy to see how this Douglas McGregor Theory X of administrative structure has the capacity to evolve into a monolithic and bureaucratic culture that breeds passive subordinate who are not eager to deploy their creative and entrepreneurial energies to further organizational objectives. This Weberian structure required from civil servants the requisite characteristics of anonymity, neutrality and impartiality, and an overall profile circumscribed by efficiency, effectiveness, integrity, accountability, responsiveness, representativeness, loyalty, equity, fairness, and so on. However, it is a system that is essentially hierarchical, cumbersome and acutely bureaucratic to effectively fulfil the mandate of good governance.

With the managerial revolution, the public service is compelled to adapt to a new normal that is motivated first by the COVID-19 pandemic. The pandemic struck most governments and their public administration dynamics at the critical service delivery point. Aside the regulatory and policy functions, service delivery is the mechanism that connects or disconnects the governments from the well-beings of their citizens. And the tragedy of the pandemic is that it caught the entire world at varying administrative stages and phases of the normal. This is even worse for the third world countries, and Africa especially. The significance of the pandemic is that it stipulates several initiatives that public administration must confront in order not to ever be caught napping again. This initiative must however ride on the existing new public management (NPM) framework that delivers efficiency through new managerial developments that, for instance, leverages new digital technologies, artificial intelligences and open government initiatives to deliver fast, economic, flexible and efficient service delivery to the citizens.

The new normal for public administration involves the imperative of administrative new thinking. The idea of new thinking is conditioned by a reform program that is strategic. In other words, new think for any organization or institution combines strategic thinking and strategic planning to be able to face the future. It is this strategic thinking that allows an institution like the public service to rethink and reengineer its modus operandi and business model to become better. And this new thinking framework is backstopped by strategic decision-making that builds on various development in decision science. Decision science has become a critical field that has integrated cognate developments from artificial intelligence, organizational psychology, systems thinking, machine learning, probabilistic modeling, scenario analysis, big data analytics, and many more to become a key area that the public service must buy into to push forward its policy intelligence that strengthen decision-making. Modern policy making that has taken cognizance of decision science will most likely possess nine fundamental features: (i) forward-looking; (ii) outward-looking; (iii) innovative, flexible and creative; (iv) evidence-based; (v) evaluation; (vi) review; (vii) joined-up; (viii) inclusive; and (ix) learned lessons.

Thus, it becomes strategic for Donald Trump to want to shake up the US bureaucratic processes in order to facilitate government efficiency. He is simply toeing the path taken by Margaret Thatcher in the 1980s when she strategically appointed Lord Derek Rayner, the Chairman and CEO of Marks and Spencer, to put in place a rigorous managerial and capability review of the MDAs at Whitehall. Much earlier after the Second World War, Japan deployed the Keiretsu principle that brought the organized private sector—manufacturers, suppliers, bankers, industries and so on—around a unique dynamic of economic cooperation, further strengthened by the introduction of experts with deep understanding of the relationship between economic growth, development, productivity and performance. And the private sector expertise of the American management consultant, W. Edward Deming, was contracted in the bid to introduce and deploy the idea of quality management that led to: (a) Better design of products to improve service; (b) Higher level of uniform product quality; (c) Improvement of product testing in the workplace and in research centres; and (d) Greater sales through global markets.

No matter the disapproval that attends Donald Trump’s governance capacity, one cannot quarrel with the significance and prospect of the dealing with the cost of governance in ways that accentuate government efficiency. If Elon Musk is able, as he claims, cut $2trillion from a $6.5trillion government budget, that is already a huge success in terms of the reduction of the cost of governance. This, for me, is one huge lesson for the Nigerian government and the fundamental challenge of the cost of governance and the dearth of a waste management strategy for achieving efficiency in performance and productivity. The transformation of the productivity profile of the Nigerian economy is the most critical premise that recommends the audacious institutional reform of the public service. And the reform initiatives will involve critical transformation of the civil service commission, the industrial labour law, the pay and compensation dynamics, and also the trimming of the workforce as a means of undermining the cost of governance burden.

The Oronsaye Committee on the Restructuring and Rationalization of Federal Government Parastatals, Commissions and Agencies still remains a crucial first condition in getting the situation right in terms of a critical restructuring of government efficiency, the same way Donald Trump has fingered Elon Musk as the key personality to weed out inefficiency in government productivity and service delivery. All in all, it might not be who sits at the helm of government affairs but what such a person is able to achieve to alleviate the well-being of the citizens.

Ondo State Attorney General and Commissioner for Justice, Dr. Kayode Ajulo, SAN, OON, will on Wednesday, December 11th make a remarkable return to Adekunle Ajasin University, Akungba Akoko (AAUA) after more than a decade to deliver the 25th Founder's Day Anniversary Lecture titled Democracy, Rule of Law, and Good Governance.

The event, which the Vice Chancellor of the University, Prof Olugbenga Ige described as part of the event’s lineup for this year’s convocation holds special significance as it coincides with the Silver Jubilee Anniversary of AAUA, stressing that the celebration goes beyond festivities as it is marked by a historic milestone and it will be held at the university's multipurpose hall will celebrate AAUA's transformation and growth into a respected institution of higher learning.

During the administration of former Governor Dr. Olusegun Mimiko, Dr. Ajulo, who was then Board Chairman of Ondo State Radio-Vision Corporation, served pro bono as a lecturer in the Law Faculty, imparting knowledge and shaping the careers of many aspiring lawyers. His dedication and mentorship left a lasting impact, with several of his former students, now practising lawyers, voluntarily supporting him in his current role as the Attorney General of Ondo State.

In the 25th Founder's Day Anniversary Lecture, Dr. Ajulo is expected to highlight and analyze the critical roles of democracy, the rule of law, and good governance in societal development. He will also emphasize the commitment of the Ondo State government, led by Governor Lucky Aiyedatiwa, to advancing both the institution's and the State's status on the global stage.

Ajulo's return to the institution as a guest lecturer will not only reaffirm his connection to AAUA but also inspire current students and faculties. It will also emphasize the importance of integrity and service.

In the heart of West Africa, where the echoes of drums narrate ancient tales of resilience, hope, and ambition, one nation rises as a luminous star in the ever-changing tapestry of democracy—Ghana. Its journey, marked by scars of struggle, is a testament to the resilience and determination of its people. Ghana’s democracy, like a river, carves its path through a region often engulfed by the shadows of political instability, offering more than just a model; it offers hope—a flickering yet determined flame that illuminates a region yearning for transformation.

For Nigeria, the region’s largest democracy, this light is both an invitation and a challenge. Despite its size, wealth, and influence, Nigeria struggles under the weight of its unrealised potential, grappling with systemic failures that have weakened its institutions and tested the faith of its people. Ghana’s journey is not just an inspiration for its neighbours; it is a call to action—a reminder that democracy is not a static state but a dynamic process that demands vigilance, sacrifice, and a relentless pursuit of the common good. Ghana’s story is not merely a narrative of governance; it is a powerful song of possibilities, a melody of what can be achieved when people and institutions unite to uphold the principles of justice, equality, and peace. It is a message to Nigeria and allWest Africa: the future belongs to those who dare to shape it.

Although fraught with multiple democratic missteps, Ghana towers above its neighbours in upholding the democratic tenet of free and fair elections, with little incidence of intimidation, vote buying, box snatching, political thuggery and official manipulations of electoral outcomes that are common in Nigeria’s electoral history. Besides the militarism and coup de tat that is sweeping across West Africa, it is not touching Ghana where, although with its many challenges, the people have adopted democracy as their ultimate form of government and are doing everything possible to deepen and consolidate the democratic gains.   

At the heart of Ghana’s democratic strength lies its commitment to fostering political accountability and citizen engagement. Unlike many West African nations where power often oscillates between authoritarian rule and fragile democratic experiments, Ghana has maintained a steady course of civilian governance for decades. Since its return to multiparty democracy in 1992, Ghana has conducted eight successful general elections, with peaceful transitions of power occurring between rival political parties. For instance, in 2001, Ghana witnessed a historic moment when power peacefully transitioned from the National Democratic Congress (NDC) to the New Patriotic Party (NPP), setting a standard for political civility. 2009, this tradition continued as the NPP handed power back to the NDC after a closely contested election. These transitions contrast sharply with Nigeria, where political transitions have often been marred by allegations of electoral fraud, violence, and post-election litigation that weaken public trust in the democratic process.

Nigeria can draw significant lessons from Ghana’s ability to ensure smooth transitions of power. The peaceful handover of leadership in Ghana has been underpinned by the independence of its Electoral Commission (EC). Ghana’s EC has consistently exhibited professionalism, transparency, and impartiality, earning the confidence of both political parties and the electorate. By contrast, Nigeria’s Independent National Electoral Commission (INEC) has faced numerous allegations of bias and logistical challenges, often leading to disputed results and eroded trust. For example, during Nigeria’s 2019 general elections, reports of logistical delays and allegations of vote-buying cast a shadow over the process. Nigeria must strengthen INEC’s independence, provide adequate resources, and ensure that it operates free from political interference. Adopting Ghana’s approach to technological innovation, such as biometric voter registration and real-time results tracking, could also enhance transparency and reduce electoral fraud in Nigeria.

Ghanaians’ active engagement in the democratic process is another area where Nigeria could learn valuable lessons. Ghana boasts consistently high voter turnout rates, frequently exceeding 70%, as seen in the 2020 elections, where turnout reached 79%. This contrasts with Nigeria, where voter turnout has steadily declined, hitting a record low of 35% in the 2019 elections. The difference stems from Ghana’s emphasis on political awareness and education, which has cultivated an electorate that values its role in governance. Nigeria must urgently invest in civic education to enlighten citizens about their rights and responsibilities in a democracy. Such initiatives would boost voter participation and foster public officials’ accountability, as an informed electorate demands transparency and results.

Leadership plays a pivotal role in the evolution of democracy, and Ghana’s political history offers significant insights in this regard. Leaders like Jerry John Rawlings demonstrated a successful transition from authoritarianism to democracy, emphasizing moral governance and economic reform. While Nigeria has also made the transition from military rule to civilian governance, the quality of leadership has often been questioned, with allegations of corruption and self-serving policies taking precedence over national interests. Ghana’s relatively high level of political accountability can be attributed to the integrity of its leaders and their commitment to strengthening institutions rather than personalizing power. Nigeria could greatly benefit from prioritizing the election of leaders who value national development over individual gain, thereby fostering a culture of service and responsibility.

Education has been a cornerstone of Ghana’s democratic success, and it offers a model for Nigeria to invest in political and public administration education. According to the Ghana Statistical Service, the country’s political elite are notably well-educated, with over 60% holding tertiary degrees. This high level of education has translated into slightly better-informed policymaking and effective governance. In contrast, Nigeria’s political class has been criticized for lacking the requisite skills and educational background to address the complex governance challenges. By investing in education, particularly in political and public administration, Nigeria could prepare future leaders for the demands of public office. Ghana’s Free Senior High School policy, which has expanded access to education for thousands of students, provides a model that Nigeria could adapt to improve its human capital and strengthen its democratic institutions over the long term.

The role of Ghana’s Electoral Commission in ensuring credible elections provides another lesson for Nigeria. Ghana’s EC operates with high independence, overseeing the electoral process with transparency and professionalism. This starkly contrasts Nigeria, where INEC has often faced accusations of partiality and inefficiency. Nigeria must empower INEC to function autonomously to address these issues, with sufficient funding and legal protections against political interference. Additionally, Ghana’s adoption of technology, such as biometric voter registration and electronic transmission of results, has reduced incidents of electoral fraud and increased public confidence. Nigeria’s gradual adoption of such innovations is a step in the right direction, but it must ensure full implementation and proper oversight to achieve similar success.

Ghana’s vibrant political culture, characterised by constructive opposition and peaceful political rivalry, contrasts with Nigeria’s divisive and contentious political landscape. In Ghana, the ruling and opposition parties engage in policy debates that enrich the democratic process. Nigeria, however, has struggled with political violence and antagonism that undermine governance and stability. Encouraging issue-based politics and promoting dialogue between political parties could help Nigeria replicate Ghana’s inclusive and cooperative political environment.

In this last 2024 general election, voters turnout was encouraging and the election was fairly peaceful considering African election standards. There are isolated cases of ballot box snatching, and a confirmed case of one person was shot in Kasoa Zongo, located in the Awutu Senya East Constituency. that resulted in the death of a man, and accusations of low level interference by the government in power. However, ECOWAS observation mission and other election observation agencies have stated that the election was peaceful and credible. There are strong indications that the opposition party, NDC,  may win the presidential election. This will be good for democracy in Ghana. The handing over of power from the ruling party to the opposition party demonstrates the maturing of Ghana’s democracy and indicates that the will of the people reigns supreme and is not subverted.

As the sun sets over the vibrant lands of West Africa, casting long shadows over bustling cities and quiet villages alike, Ghana stands tall—a lighthouse amid turbulent seas, a radiant beacon of democracy and hope. Its path has not been without trials, yet each challenge overcome has added strength to its foundation and brilliance to its light. Ghana’s story is a powerful reminder that democracy when nurtured with care, courage, and integrity, can endure against all odds. It is a testament to the transformative power of engaged citizens and enlightened leadership, showing that even in the most challenging circumstances, progress is not only possible but inevitable when people’s will prevails.

For Nigeria, whose vastness carries both the burden of its challenges and the weight of its promise, Ghana’s example is more than a model; it is a lifeline, a whisper of hope urging the giant to awaken, reflect, and reclaim its rightful place as a leader in Africa’s democratic renaissance. Nigeria has the resources, the people, and the potential to rival and surpass the success of Ghana, but it must first learn the lessons of vigilance, accountability, and the power of an informed electorate. Ghana’s journey offers a blueprint for navigating the storms of instability and creating a legacy of stability and progress.

In Ghana’s steady progress lies a profound truth: democracy is not a gift bestowed by chance or luck,but a destiny earned through sacrifice, unity, and determination. The heartbeat of Ghana’s democratic evolution reverberates across the continent, calling out to nations like Nigeria to rise above their struggles and embrace the transformative power of governance that truly serves the people. In this shared journey toward a brighter future, Ghana reminds us that where there is will, there is an unyielding way, and where there is hope, there lies the promise of renewal and greatness.

Some Nigerians have expressed anger after human rights activist, Dele Farotimi, appeared at the Ekiti State High Court in handcuffs.

Men of the Nigeria Police Force had escorted Farotimi to the court on Monday in handcuffs.

Last week, Farotimi was arrested in Lagos State by officers of the Ekiti State Police Command.

Farotimi’s arrest followed a defamation lawsuit filed by Chief Afe Babalola, a Senior Advocate of Nigeria.

The 95-year-old senior lawyer accused Farotimi of defaming him in his book titled ‘Nigeria and its Criminal Justice System’.

During his appearance in court on Monday, Farotimi was granted bail under strict conditions.

The court granted the rights activist bail in the sum of N50 million with a surety with the same amount.

Reacting to the Farotimi’s court appearance, activist lawyer, Deji Adeyanju posted on X: “Shame on everyone involved in this embarrassment to the legal profession.

“A lawyer in handcuffs over defamation, not armed robbery, kidnapping or any crime.

“No wonder they abducted Dele Farotimi and took him to where Baba Afe Babalola is king, Ekiti.”

Another human rights activist, Inibehe Effiong, also a lawyer, said, “Can @CorrectionsNg explain why they had to handcuff @DeleFarotimi while taking him to the Federal High Court in Ado Ekiti this morning for arraignment?

“This is preposterous. He did not pose any threat, and did not resist being taken to court.

“Dele Farotimi is a political prisoner and will come out stronger.”

Also commenting on the development, Rinu Oduala wrote: “Dele Farotimi is put in handcuffs for an offence that doesn’t even exist in the laws. Is he a criminal or a political prisoner?

“The Nigeria Government should let us know. #FreeDeleFarotimiNow.”

A Twitter user, Darey, said: “Afe Babalola put Dele Farotimi in handcuffs for Defamation which is a CIVIL MATTER. Nigeria and its CRIMINAL JUSTICE SYSTEM.”

[DailyPost]

Taiwo Oyedele, the chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, has listed ways Tax Reforms will benefit Nigerians.

Through a post on his X account on Monday, December 9, Oyedele highlighted ways households and individuals including the youth, small businesses, businesses and investments, high income earners and HNIs and subnational governments can benefit from the reforms.

According to Oyedele, there is something in the tax bills for everyone.

Here are ways you can benefit from tax reforms:

A. Households and individuals including the youth:

1. Complete exemption of low-income earners up to N1m p.a. (about N83k per month) from PAYE

2. Reduced PAYE tax for those earning a monthly salary of N1.7m or less

3. Zero (0%) VAT on food, healthcare, education, electricity generation and transmission

4. VAT exemption on transportation, renewable energy, CNG, baby products, sanitary towels, rent and fuel products

5. Tax break for wage award and transport subsidy to low-income earners

6. Tax incentives for employers to hire more people incrementally than in the previous 3 years

7. Exemption of stamp duties on rent below N10m

8. PAYE tax exemption for other rank and armed forces fighting insecurity

9. Friendly tax rules for remote workers and digital nomads

10. Clarity on taxation of digital assets to avoid double taxation and allow deduction for losses

B. Small Businesses:

1. Increase in tax exemption threshold for small businesses from annual turnover of N25m to N50m

2. Exemption from company income tax for small businesses (tax at 0%)

3. No withholding tax deduction on business income of small businesses

4. Exemption from the requirement to deduct and account for tax on payments to vendors

5. Simplified statement of accounts attested to by small business owner for tax returns in place of audited financial statements

6. Introduction of the Office of Tax Ombud to protect taxpayers against arbitrary tax assessments

7. Tax disputes affecting businesses to be resolved within 14 days by the Tax Ombud

8. Harmonisation of taxes and repeal of multiple levies

9. Outlaw cash payment and physical roadblocks imposing burden on businesses

10 Attractive tax regime to encourage formalisation of business and facilitate growth

C. Businesses and investments:

1. Reduction of corporate income tax rate from 30% to 25% and harmonisation of earmarked taxes at a reduced rate

2. Unilateral tax credit for income earned abroad to avoid double taxation and input VAT credit on assets and services to reduce cost of production.

3. Introduction of economic development incentive for priority sectors

4. Friendly tax regime for business restructuring and reorganisation to improve efficiency

5. Clarity on 6-years statute of limitation and resolution of objections in favour of taxpayer if tax authority fails to respond within 90 days

6. Option to pay taxes and levies on foreign currency denominated transactions in Naira

7. Faster tax refunds within 90 days (30 days for VAT refunds) with the option of set-off against any tax liability of the taxpayer.

8. Request for advance ruling by taxpayer to be provided by tax authority within 21 days

9. Expense incurred by a start-up within 6 years pre commencement of business to be tax deductible

10. Restriction of interest deduction will only apply to related party loans in order to reduce cost of finance for businesses

1. Tax exemption on personal effects not exceeding N5m, sale of dwelling house, and up to two private vehicles

2. VAT exemption on purchase of real estate

3. Clarity on taxation of benefit in kind and limit of taxable accommodation benefit to 20% of annual income

4. Exemption of tax on sale of shares up to N150m and gains not exceeding N10m

5. Progressive personal income tax rate up to 25% for HNIs

6. Tax exemption on compensation for loss of employment not exceeding N50m

7. Progressive VAT rate on items mostly consumed by high income earners to partly compensate for exemption on essential consumptions

8. Tax exemption for income earned on bonds issued by states in addition to federal government bonds

9. Reduction in corporate tax rate for businesses and tax break for hiring more people

10. Exemption of tax on bonus shares for investors in Nigerian companies

E. Subnational government:

1. Federal government to cede 5% of VAT revenue to states

2. Transfer of income from Electronic Money Transfer levy exclusively to states as part of stamp duties

3. Repeal of the obsolete stamp duties law and re-enactment of a simplified law to enhance the revenue for states

4. States to be entitled to the tax of Limited Liability Partnerships

5. Tax exemption for state government bonds to be at par with federal government bonds

6. More equitable model for VAT attribution and distribution

7. Integrated tax administration to provide tax intelligence to states, strengthen capacity development and collaboration, and scope of Tax Appeal Tribunal to cover taxpayer disputes on state taxes

8. Powers for AGF to deduct taxes unremitted by a government or MDA and pay to the beneficiary government

9. Framework to grant autonomy for states internal revenue service and enhanced Joint Revenue Board to promote collaborative fiscal federalism

10. Legal framework for taxation of lottery and gaming, and introduction of withholding tax for the benefit of states

[TheNation]

In the rich history of Ghanaian leadership, one name seems to crop up more than any other, “John.” Four different presidents, each named John, have held the highest office in the land. And now, John Dramani Mahama has once again returned as Ghana’s president after his main rival accepted defeat. 

With such a strong correlation between the name and Ghana’s presidency, one cannot help but ask, is it just a coincidence, or is there an unspoken rule that every Ghanaian president must bear the name John? Let us explore this fun and somewhat puzzling trend that has captivated the attention of Ghanaians and beyond.

The John Dynasty of Ghanaian Presidents is no doubt thought-provoking. Let us break it down, shall we? Starting with Jerry John Rawling, he was no doubt a man of military and civilian distinction, Rawlings’ first name, “John,” seemed to come to the forefront of Ghana’s political scene in the 1980s. He ruled as a military leader from 1981 to 1993 and then as a civilian president from 1993 to 2001. His leadership was transformative, but let us face it, no one really saw the “John” coming!

In a similar vein, John Agyekum Kufuors who presided over the affairs of Ghana from 2001 to 2009, left a notable mark on the country’s political and economic landscape. Could this be the first instance of a pattern, or was it just another coincidental name?

Also in a similar vein, John Evans Atta Mills, who was the first president in Ghana’s history to pass away while in office, furthered the John phenomenon. After his unfortunate passing in 2012, his vice president, who was none other than……….you guessed it, John Mahama, took over the presidency. The people of Ghana must have thought: “Is there something about this name?”

As if the trend were not established enough, Mahama, previously Atta Mills’ vice president, assumed the role of president after his boss’s death. But here is where it gets funny, not only did John Mahama take over once, but he was re-elected as president in 2012! Even more interesting is the fact that John Mahama has once again comeback in 2024, proving that this John obsession is not just a passing phase.

Now that we have taken a quick jaunt down memory lane, let us consider the pattern. Four presidents named John in Ghana. A coincidence? Maybe. But at this point, after John Mahama’s return to power in 2024, one might start to wonder. Could it be that “John” is a political prerequisite for the presidency? Is there a special clause tucked somewhere in Ghana’s constitution stating that only Ghanaians with the first name “John” can lead the country?

We do not have any hard evidence of this, but the idea alone is enough to give rise to a wave of humorous speculation. Imagine the next election cycle where Ghana’s political pundits are all focused on the one thing that really matters, “Is his name John?” 

At this juncture, it is expedient to curiously ask, “Why John?” It is unarguably a question that needs an answer. 

So, why “John”? Is it just a popular name, or is there something magical about the name that attracts the presidency? Let’s break it down. Johns Are Everywhere.  Ghana is not short on Johns. Whether in politics, business, or sports, there is a John in almost every sector. But the presidency? That is a different ball game.

Given the fact that there is power in a name, it will not be out of place to conjecture in this context that it is possible that the name “John” simply holds a certain appeal in Ghanaian politics. After all, names are powerful symbols. A “John” might exude a sense of trustworthiness, reliability, and even a dash of charisma. It is not just any “John”, these Johns are leaders with the ability to connect with the people. Perhaps “John” is simply a name that resonates with the Ghanaian electorate.

Against the foregoing backdrop, there is no denying the fact that there is unarguably a tradition of Johns in Ghana’s presidential system. This is as it is already an established fact that after Rawlings, Kufuor, and Mills, that when Mahama took the reins, the name had already become synonymous with the presidency. At this point, one could argue that Ghanaians were simply “used” to their presidents being named John. It had become a political tradition.

Analyzed from the backdrop of the return of John Mahama, and as we watch him in office throughout his tenure, we cannot help but ask: “Is he a symbol of continuity?” “Is it fate, or is it a sign that, when it comes to Ghana’s presidency, the name John is simply too powerful to ignore? Mahama’s comeback feels almost scripted, the long-lost John returns to finish what he started.

Let us take a humorous detour and explore some of the speculative scenarios that could be playing out behind the scenes in Ghana’s political landscape.

Imagine if future political campaigns were centered on this John phenomenon. “The future of Ghana is “John!” or perhaps, “Why settle for less when you can have a John?” Candidates could be scrambling to change their names to John to meet the qualification!

Could there be an official government search for all potential candidates named John? Perhaps, in the next election cycle, the political parties will hold auditions,  “Show us your ‘John’ credentials!” Maybe the next president will have to take a DNA test to confirm that they indeed have a “John” in their first name.

Maybe Ghana could form an exclusive political group, the “Johns Only” club. Political candidates could only be eligible if they carry the name John. After all, the track record seems to be speaking for itself! Future candidates will need to show proof of their “Johnness” before taking part in any political race.

At this point, some might be wondering: will Ghana ever break this cycle? Could the country see a president who doesn’t bear the name John? It seems unlikely in the near future. But who knows? Perhaps the 2028 election cycle will bring a fresh face, one who will forever break the John chain. Maybe it will be a president with an unusual name, one that doesn’t start with “J.” Only time will tell!

In all seriousness, while it is undeniably funny to think about the fact that all four of Ghana’s most recent presidents have been named John, the reality is that the name has become something of a political symbol. It represents a continuity of leadership, a tradition that the people have come to know and trust. Is it a coincidence? Perhaps. But it makes for a fun topic of discussion.

So, the next time you meet a Ghanaian politician, or anyone running for president, ask him: “Is your name John? If not, do you still have a chance?” Who knows? It could just be the start of a new era in Ghanaian politics. After all, isn’t there something about the name John?

“While I waste my time asking those questions, the battle between the forces of Chief Afe Babalola and those of Dele Farotimi rages on. And, it is not one between David and Goliath. No. Both are losing at the same time. They are both underdogs being tried in two parallel courts – one at the law court; the other at the court of public opinion. Unfortunately, both are not doing fine at all, but they are unyielding. I pity the two sides. They are pitched in a no-win duel while the rats who sparked the fight enjoy their suya, sip their coke, and pick their teeth. In the play, ‘Topdog/Underdog’ by American playwright, Suzan-Lori Parks, two brothers lose everything they fight over – woman, inheritance, everything. “Screaming in agony” is how a critic describes the cries of one while the other is too dead to hear his brother’s too-late regrets”.

Adeola was a destitute woman with neither a surname nor a known relative who died at 1.15pm on Friday, 29 June, 1888 at the Colonial Hospital in Lagos. She was buried at 4pm the following day at Ereko Cemetery, Lagos. The manner of her death on Friday and burial on Saturday was to soon put the entire colonial establishment from Lagos to London on ‘trial’. A police officer had, some days earlier, found the woman “huddled up in an Ereko market shed, utterly helpless and in a ‘bad state of health.'”

Her story: She was just Adeola – no other name. She had no living person she could remember as a relation. About 30 years earlier (1858), she had been bought as a slave at Ikorodu market by a man from Beshe (Ibese?) who later converted her to a ‘wife.’ She had a child for the man but life soon happened to her in more devastating details. One after the other, the ‘husband’ died, the child died too. She became lonely and alone, ill and terribly diseased. Her case became like the sentry of Apomu who lost his divination nuts to thieves, had his wife snatched, and, in horror, watched his last item of survival taken by a bad dog that escaped and slipped into a deep well. “It is time to leave this town!” the man cried.

Utterly broken Adeola left Beshe for Lagos in search of hope and cure for everything that ailed her. She arrived in Lagos on 4 June, 1888. It was because she knew nobody and had no one in Lagos that she found ‘home’ in that market shed where the police officer found her. With that police officer, favour appeared to have found her as she was moved to the Colonial Hospital and was admitted as a patient. If she thought her prayer answered at that point she was wrong. Her story changed on 20 June, 1888 when the senior of the two Oyinbo doctors at the hospital wrote on her treatment sheet: DNI (Discharged, Not Improved). The doctor said she was an “incurable” and “no good could be done for her by treatment” and got her removed from the hospital. And “like a log of wood”, she was taken out of the facility on a stretcher taken far away from the hospital, and “pitched out of the stretcher” like dirt and left to die in the bush.

A man and his carpenter saw everything from the top of a house they were reroofing. They reported what they saw to the authorities who intervened and ordered the woman returned to the hospital by 5pm the following day, 21 June. Adeola was reported dead on 29 June and buried by the evening of the following day. Then trouble started. The Lagos public got to know of everything that happened to the poor woman from the day she was first admitted to the hospital and the day she was reported dead and buried. It became a big human rights issue. Governor Moloney demanded explanations from the hospital and was not satisfied with what he was told. The matter went to a coroner who ordered the exhumation of the corpse. My historian wrote that “when the coffin was opened, the jury was struck by the observation that the body was found placed in a lateral decubitus. This was very unusual, and gave rise to the suspicion that the woman might have been encoffined before life petered out of her.” To be “encoffined before life petered out” of one is to be buried alive.

The jury tried the case and indicted all the key hospital personnel involved, including the doctor who wrote DNI on her diet sheet. Then the coroner, friend and messmate of one of the doctors, stepped in and annulled the verdict of the jury and cleared all the indicted persons. That was done because the woman was a nobody who had nobody. Lagos as a city became enraged and a huge rally of 374 persons was held inside the Town Hall of Lagos on 9 July, 1888. It was from that meeting that the people of Lagos addressed an appeal petition to the Secretary of State for the Colonies in London who took over the case and ordered the governor of Lagos to implement the jury’s verdict and relieve the chief culprits of their duties. They were sacked. The pauper woman finally got justice. Her story is fully told in Adelola Adeloye’s ‘African Pioneers of Modern Medicine’ (1985); check page 60 through page 71. I got the story from that book; the various quotes I used are from its pages.

Scroll up again and read the Adeola case; the higher the appeal went, the better the reasoning, the surer the justice. Today, nothing in our courts is cast in law. The 1888 scandal happened well before Nigeria became a country. The Lagos public fought the injustice in Lagos for the nameless underdog. When Lagos compromised on truth and justice, the people took the case to London, fought and won in a very comprehensive way. The unfortunate woman in the story was the very definition of underdog. She had nothing; no full name; no address, no blood or bloodless relation. Everyone who fought for her did not know her from anywhere. She was a compete pauper with no material value to anyone. Yet, she got the people behind her and got justice. She was the underdog in the contest for space in the Colonial Hospital. She lost the battle of life but won the war of justice. She had her day, even after she died.

Americans have a day dedicated to almost everything. The third Friday in December of every year is their National Underdog Day. They’ve celebrated their underdog Fridays since 1976. The next one holds on 20 December, 2024. And, if you are a Nigerian, I am sure you’ve heard or come across ‘underdog’ more than once in the last one week. If you haven’t, it means you’ve not been following the war between Chief Afe Babalola, SAN and firebrand lawyer, Dele Farotimi. One, a senior advocate; the other, a subaltern in legal practice. Like in all contests, figures of speech have been flying like Saddam Hussein’s Scud missiles and George H. W. Bush’s Patriots. I heard the junior lawyer being called an underdog, the big man the top dog. I’ve also come across the expression: every underdog would have their day.

Nigerians are bitterly divided between Chief Afe Babalola and Dele Farotimi. Each side thinks it is right. I read some comments and commentaries and shuddered. The extreme positions being taken and the measures being canvassed remind one of the contents of Edward P. Cheyney’s 1913 article on ‘The Court of Star Chamber’ of 17th century England: “The law-officers of the crown were especially inclined to prosecute offenders against the dignity of judges or other persons connected with the courts. An angry litigant who in 1602 attempted to stab a lawyer who had spoken against him was brought before Star Chamber and sentenced to have his ears cut off and to be imprisoned for life. One man had his ears nailed to the pillory at Westminster for traducing Lord Chief Justice Popham; another was sent to the pillory for saying Lord Dyer was a corrupt judge, another for writing a letter to Coke charging him with chicanery in practice, still others for writing a letter to the Mayor of Wallingford charging him with injustice, and for speaking disrespectfully to the Lord Mayor of London in the wrestling place at Clerkenwell…” The pillory in that piece was a wooden device for displaying and shaming convicts. It was known in Anglo-Saxon times as “catch-neck”, the French called it the pillorie. If you were sentenced to the pillory, your punishment included being abused by ecstatic members of the public and being pelted with filth, including rotten eggs. We’ve seen much of that in the last one week.

I have not read Farotimi’s book but I listened to some of his online appearances on this matter. His words are extreme just as the reaction of Afe Babalola to them. And, while I was wondering if a journalist like me should be read saying anything on this matter because it is already in court, subjudice, I watched Chief Babalola’s lawyers waiving aside that rule and addressing a press conference in Ado Ekiti on Friday. They took the top lawyer’s case before the court of public opinion. I am not blaming them; we live in a constantly changing world in which the Internet is the super jury. The landscape has changed forever. Babalola’s lawyers said Farotimi was angered because he lost his client’s case to their chief’s client before the Supreme Court in 2013. That was eleven years ago! Lawyers must have very long memories – like elephants – for them to have sustained a war this long.

And, it is from Chief Babalola’s case, as presented by his lawyers at the press conference, that I picked my item of interest – how the Supreme Court did this work and created this war. From what I read, it would appear that the Supreme Court was the edá rat that sparked the blaze which our firefighters are dealing with. “You will recall that 254 hectares (of land) were sold to the Gbadamosi Eletu family. However, instead of the 254 hectares, Honourable Justice Kumai Bayang Aka’ahs, JSC, who wrote the lead judgment, recorded 10 hectares in error,” Chief Babalola’s lawyer told the media. Now, listen. Nigeria’s topmost court wrote “ten hectares” when it should have written “254 hectares” and delivered it as its judgment in that contentious land case on 13 July, 2013. I read that and got confused. Figures 10 and 254 neither sound alike nor do they compare in values. So, where did the ‘error’ come from? The Supreme Court is not a one-man tribunal. There were four other justices on that panel. Not one of them saw the mistake of their leading colleague; they all endorsed the ‘error’, lock, stock and barrel. The court later corrected this on 18 March, 2014 – that was eight months after the judgment. It blamed the discrepancy on what our law calls “clerical error.” Then this Farotimi-Babalola war started, assailing reputations and curtailing freedoms.

We are ruling our world in manners that are at variance with how we met it. The British who created this country worked better in the administration of justice. I wrote earlier that in the Adeola scandal case above, the higher the appeal went, the better the reasoning, the surer the justice. Even in places where sharia ruled, the British encouraged discipline, diligence and competence. In Ilorin, an Alkali was dismissed in 1912 “because he could neither read nor write Arabic.” In the same Ilorin, the colonial government removed Chief Alkali Mallam Salihu sometime in the 1930s and replaced him with Mallam Muhammad Dan Begori (Belgore) because inquiry showed that he had been “extremely negligent in his supervision of the clerical work of his subordinates.” H. O. Danmole’s ‘The Alkali Court in Ilorin Emirate during Colonial Rule’ published in the Transafrican Journal of History (1989) contains those details, including the quotes.

Now, you would want to ask: The justices who professed the 10-hectare-for-254-hectare ‘error’ at our Supreme Court in 2013, where are they today and what were the consequences of their ‘mistake’ which now proves costlier than they could ever have imagined? The man who wrote the ‘error’ retired in December 2019. How does he feel hearing all these about his work? The others who concurred with him, what do they feel? The Supreme Court itself, in the name of which those lords of the law acted, is it proud of what happened, and what is happening? The criminal cases that branched out of their “clerical error” and filed last week, if they eventually go up to the Supreme Court, how is the court going to sit on them? The Body of Benchers, if a student of the Nigeria Law School wrote ten hectares where he was supposed to write 254 hectares, would they reward such a student with a call to the Nigerian Bar?

While I waste my time asking those questions, the battle between the forces of Chief Afe Babalola and those of Dele Farotimi rages on. And, it is not one between David and Goliath. No. Both are losing at the same time. They are both underdogs being tried in two parallel courts – one at the law court; the other at the court of public opinion. Unfortunately, both are not doing fine at all, but they are unyielding. I pity the two sides. They are pitched in a no-win duel while the rats who sparked the fight enjoy their suya, sip their coke, and pick their teeth. In the play, ‘Topdog/Underdog’ by American playwright, Suzan-Lori Parks, two brothers lose everything they fight over – woman, inheritance, everything. “Screaming in agony” is how a critic describes the cries of one while the other is too dead to hear his brother’s too-late regrets.

President Bola Ahmed Tinubu shares in the pain of loss with the Muslim Ummah over the passing at the age of 84, the highly revered Islamic Scholar Sheikh Muyideen Ajani Bello.

President Tinubu affirms that the cerebral scholar lived to serve the Almighty Allah and humanity with his unusual insight into the Holy Quran, depth of wisdom, and the gift of interpretation, which provided peace, comfort, and guidance for many.

The President believes Sheikh Bello’s discovery of divine purpose at an early age and commitment to long hours of prayers, studying, and meditation shaped his message and the destiny of many Muslims within and outside the country.

President Tinubu acknowledges the Islamic cleric’s unwavering position on charity, peace, and civil order, frequently counselling leaders on the importance of trust, honesty, and fairness as cornerstones for good governance.

The President prays that Almighty Allah will receive the soul of the departed cleric and comfort his family while urging an approximation of his legacies during his sojourn on earth.

Bayo Onanuga
Special Adviser to the President
(Information & Strategy)