Abstract
This study examines Nigeria's 2025 tax reform legislation through the lens of international human
rights law, analyzing how the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue
Service Act, and Joint Revenue Board Act intersect with fundamental human rights obligations.
Drawing from the Universal Declaration of Human Rights, the International Covenant on
Economic, Social and Cultural Rights, and the African Charter on Human and Peoples' Rights,
this article evaluates whether Nigeria's tax reforms advance or impede the progressive realization
of economic and social rights. The analysis demonstrates that while the reforms introduce
significant administrative modernization, their human rights implications are complex and
contested. Key human rights dimensions examined include the right to property, the right to an
adequate standard of living, the right to due process, the right to information, and principles of
non-discrimination and equality. The study finds that although the reforms incorporate several
human rights-compatible provisions including expanded tax exemptions for low-income earners,
enhanced taxpayer protections, and the creation of oversight mechanisms they fall short of
international human rights standards in critical areas such as administrative discretion,
institutional independence, and access to remedy. Moreover, Nigeria's challenging economic
context characterized by high inflation, extensive informality, and significant inequality
exacerbates tensions between revenue imperatives and human rights protection. The article
concludes that achieving a human rights-compliant tax system requires Nigeria to strengthen
transparency, enhance institutional independence, expand taxpayer education, and ensure that
domestic resource mobilization serves the progressive realization of economic and social rights
rather than merely maximizing revenue extraction.