A Professor of Accounting and Taxation, John Uzoma Ihedigbo, has warned that Nigeria’s new tax reforms will fail to deliver meaningful benefits unless they are properly implemented and free from corruption.

Speaking on Wednesday during the 62nd Inaugural Lecture of Michael Okpara University of Agriculture, Umudike, Prof. Ihedigbo described the new tax law signed by President Bola Tinubu as a solid framework capable of easing the heavy tax burden on ordinary Nigerians. However, he stressed that without thorough implementation, the law could “die on the drawing board.”

He recalled that past tax reforms under previous administrations were undermined by corruption, diversion of funds, and poor infrastructure — factors that discouraged voluntary tax compliance among citizens.

“If there is corruption within the tax system, it will not produce the best results,” he said.

The professor urged Nigerians to pay their taxes to support government services but warned that continued neglect of infrastructure, education, and healthcare could push more people — especially the self-employed — into tax evasion.

He emphasized that for any tax reform to succeed, the needs of the less privileged and self-employed must be considered, alongside the provision of functional public services.

In his remarks, the Vice Chancellor of the university, Professor Maduebibisi Ofo Iwe, agreed that a well-managed tax system can play a key role in national prosperity.