Reinforcing The Social Contract: A Two Way Street of Duty and Accountability Under the 2025 Tax Laws in Nigeria

This article examines Nigeria's fiscal social contract- the give-and-take between taxpayers and the government under the 2025 Tax Reform Act. It investigates why confidence is poor, making many people hesitant to pay taxes, low tax-to-GDP ratio, and historical governance issues. The report underlines two fundamental responsibilities: citizens must obey fair, current tax procedures, and the government must be transparent, accountable, and use public funds wisely. Drawing on Rwanda's post-conflict tax changes, the paper proposes measures to reestablish confidence, involve the informal sector, and promote fiscal transparency. It finishes with realistic policy ideas for transforming Nigeria's tax system into a true social contract that promotes growth, equity, and citizen participation.