The notion of tax-for-service has gained traction in Nigeria's fiscal discourse, raising fundamental questions about the social contract between the government and taxpayers.
At its core, the tax-for-service model proposes that citizens should receive tangible public services—such as roads, healthcare, education, and security—in direct proportion to the taxes they pay. Proponents argue that visible service delivery would boost voluntary tax compliance, which remains low across many states.
Critics, however, contend that taxation in modern economies is not a transactional fee but a civic obligation, and that tying tax payments directly to services could undermine the redistributive function of the fiscal system. They point to constitutional provisions that already mandate government to provide public goods irrespective of individual tax contributions.
The conversation is particularly relevant for Nigeria, where tax morale is weakened by perceptions of corruption and inefficiency in public spending.
