The Ongoing Struggle Between Legislative and Executive Arms in Nigeria
The current conflict between the legislative and executive branches of government in Nigeria has introduced a new term into our political lexicon: “tax padding.” This phenomenon, which involves the addition of items not originally included in the budget, has become a regular feature of our governance system. It is an issue that has persisted for years, with its roots tracing back to the time of former President Goodluck Jonathan.
Real budget padding began during the Jonathan administration, when legislators started adding items not included in the draft budget submitted by the executive. This was largely seen as part of the People’s Democratic Party (PDP) spirit of corruption at the time. When the Muhammadu Buhari government took office, it faced massive budget padding from the legislature, led by Bukola Saraki, a PDP figure who had temporarily defected to the All Progressives Congress (APC). Saraki brought with him the PDP’s budget padding practices, leading to a situation where the Buhari government had to return the budget for cleaning before the President could assent to it.
Since then, budget padding has become a regular feature of Nigerian budgets, with the executive often accused of surreptitious padding that is now coming into the open. The desperation to meet proposed revenues in the 2026 budget has exposed the Federal Government’s hidden intentions, which will inevitably affect how citizens perceive their government moving forward.
Allegations of Fraudulent Tampering
The legislature has accused the executive of altering some provisions in the finally approved tax documents. According to these allegations, the content in the gazette on the tax reform document is significantly different from what was passed by the National Assembly (NASS). There were alterations in the form of substantive provisions that were inserted, some deleted or modified after passage by NASS. Several oversight, accountability, and reporting mechanisms were reportedly removed, while new coercive and fiscal powers appeared without legislative approval. Sections 4 and 5 were allegedly removed to give the executive overarching power on tax matters over and above the legislative authority.
These are serious allegations that demand serious consequences for whoever tampered with the original document authorized by the legislature. The actions of the executive arm of government clearly violate ethical standards in political economy. Although I do not support the suspension of the document, I believe it should be immediately replaced with the original version.
The Role of Truthfulness in Governance
Lying has always been part of the art and science of governance in politics. Politicians often make unfulfilled promises, and their actions tend to reflect those promises. For instance, the government claimed that poor Nigerians would be favored in the current tax reforms, but the reality is that even the least paid civil servant earning N70,000 per month will pay tax. Those earning up to N800,000 annually will be exempted.
However, if you earn N70,000 per month, your annual income is N840,000, so the N40,000 will be taxed at 15 percent. That means even if this aspect of the tax document hasn’t been fraudulently adjusted in the gazette provisions, more will be taken from these poor citizens.
Economic Promises and Public Perception
We were told around September that government reform policies have yielded more revenues from non-oil sources, and widening the tax net has led to higher returns or achieving over 80 percent in eight months. However, by the end of the year, the government turned around to state under revenue realisation, possibly to justify the inability to fund developmental projects and programs or to justify the need for heavy borrowing to bridge the revenue gap.
Many legislators are seen using their constituency allowances to execute projects, while others claim their allowances have not been released due to a shortage of funds. This raises questions about discrimination in the release of constituency funds. Lies!
Trust Deficit and Political Promises
Many current governors have openly promised to pay above the minimum wage and earned undeserved accolades from the public. In some states, governors issued directives on the token to add to existing wages, which often do not meet the promised minimum wage. This is why I have often urged labor unions and related NGOs to expose which states are paying below their promised wage rates, so we can withdraw our applause.
Regular frictions between labor and the government are usually the result of a trust deficit. The government makes promises upon which labor calls off a strike, only to later betray them. This makes it difficult to believe government pronouncements regarding economic performance. The government tells citizens the nation is making progress economically, that its policies are yielding fruits, and that citizens just need patience to enjoy the dividends of democracy, when in fact, the benefits seem to accrue only to politicians.
A Nation in Crisis
Truthfulness in governance is crucial. Governments must uphold the ethics of political economy and earn the respect of their citizens. Nigeria is in trouble. The legislature is padding budgets, the executive is fraudulently tampering with legislative documents at the point of delivery, and the judiciary is giving contradictory judgments on the same or related cases. Do we need special delivery from the devil?
