1 THE OFFICE OF THE TAX OMBUD AND TAXPAYER PROTECTION IN NIGERIA: AN EVALUATION OF SECTIONS 36–41 OF THE JOINT REVENUE BOARD OF NIGERIA (ESTABLISHMENT) ACT OF 2025

Abstract

Introduction of the Office of the Tax Ombud under the Joint Revenue Board of Nigeria (Establishment) Act, 2025, Section 36-41 is a major change in the structure of fiscally-governed activities in Nigeria. This study critically assesses the legal framework, institutional form, and the scope of its operations of the Office, its independence, effectiveness, and the possibility of promoting better protection of the taxpayer. Through a descriptive and comparative approach, the study evaluates both statutory provisions and the administrative justice as well as human rights theories and compares the Nigerian model of the tax ombudsman with the South African, Ugandan, and Tanzanian models. The results indicate that although the Ombud has extensive powers, especially investigative and advisory powers, under the Act, its independence is undermined by executive appointments, which may be renewed, and government funding. These aspects form incentive systems that could undermine objectivity and restrict implementation. This study postulates that institutional credibility depends on financial independence, non-renewable tenure, and parliamentary checks. It concludes that the Nigerian Tax Ombud holds significant potential for enhancing accountability and equity in the administration of tax, in case its structural challenges are effectively managed with specific legislative and policy measures.