A Professor of Accounting from the Michael Okpara University of Agriculture Umudike (MOUAU), has called for an end to tax Injustices in Nigeria, seeking reforms in the tax system.
Speaking at the 62nd Inaugural Lecture of the University, held at the Senator Anyim Pius Auditorium, the Lecturer, Prof John Uzoma Ihendinihu, who spoke on the topic, “Entropy of Injustice: A Derivative of Thermodynamics in Tax Administration”, highlighted the institutionalization of tax reforms as the major solution to tax injustice.
Prof Ihendinihu drew parallels between the laws of thermodynamics and taxation, stating that all systems tend towards disorder, including the tax system. According to him, the tendency of tax systems to drift into disorder often results in tax injustice, where the poor bear a heavier burden while the rich exploit loopholes to gain more wealth.
He outlined various dimensions of tax injustice, including, aggressive taxation, where low-income earners are compelled to pay taxes regardless of profit, while the wealthy evade their obligations, non provision of essential public good, a situation where tax revenues are used for self aggrandizement rather than public good, thereby, amounting to extortion.
Other dimensions he highlighted were multiple taxation, bribery and corruption, which he said could led to erosion of public trust and tax evasion.
Prof Ihendinihu warned that tax injustice widens the gap between rich and poor, triggers social unrest, and builds a legacy of distrust in government and unfair tax policy.
He stressed that fair taxation and proper revenue management can reduce tax evasion, while urging institutional reforms, stronger anti-corruption measures, improved tax education, and consistent enforcement of laws.
He observed that there are inconsistencies in the tax law which must be reformed, commending President Bola Ahmed Tinubu for the recent tax law enacted, adding that it would enhance transparency in the tax system.
Declaring the Lecture closed, the Vice Chancellor of the University, Prof Maduebibisi Ofo Iwe, appreciated the inaugural lecturer for doing a thorough evaluation of Nigeria’s tax system and endorsed his support for the new tax law signed by President Bola Tinubu in June 2025.
The VC emphasized the need for transparency, stronger enforcement, digital transformation to combat revenue leakages, and continuous public tax education to encourage compliance.
In an interview, the professor described Entropy as a shift from order to disorder, which he said is the current bane of Nigeria’s tax system, adding that if nothing is done, it would lead to a collapse of the whole system.
He urged Nigerians to pay their taxes, so government could be funded to provide basic amenities. “Pay your tax. When we don’t pay taxes, we are robbing ourselves of the infrastructure the government would have built”.
Prof Ihendinihu reiterated that tax evasion is “robbing ourselves” of infrastructure and amenities. He expressed optimism that the newly enacted tax law, when applied in 2026, would succeed if implemented faithfully, unlike past reforms that failed to benefit citizens.
Hon Sam Onuigbo
Speaking to journalists, former House of Representatives member for Ikwuano/Umuahia Federal Constituency, Rep. Sam Onuigbo, described the lecture as apt, noting that it coincides with the recent enactment of the Tax Law by the President, a law he said has the potential to harmonize tax revenues for the benefit of the public.
