Dr. M. O. Ubani, SAN, Reflects on Scandinavian Experience, Taxation, Good Governance and Nigeria’s Development Challenges

Following his participation in the International Bar Association (IBA) Annual Conference in Copenhagen, Denmark, renowned legal practitioner and policy analyst, Dr. M. O. Ubani, SAN, has challenged Nigerian leaders to rethink taxation, public accountability and governance, arguing that citizens would be more willing to pay higher taxes if government delivered essential services and a quality of life comparable to that of Denmark.

In a reflective piece titled “Would Ubani Mind Paying 50% Tax in Nigeria If I Got Denmark’s Quality of Life? My Copenhagen Experience,” Ubani explained how his recent visit to Copenhagen, alongside tourism visits to Sweden and another Scandinavian destination identified as Hamlet in his original account, provided valuable insights into the relationship between effective governance, responsible resource management and citizens’ welfare.

Although the IBA conference provided a platform for professional engagement and advocacy for greater culinary diversity at future international conferences, Ubani said his experience extended beyond legal discussions and professional networking.

He described the trip as an opportunity to examine how well-organised societies function and to reflect on the lessons Nigeria could draw from countries that have invested considerably in public infrastructure, institutional development and social welfare.

One of the most striking aspects of Ubani’s experience was Copenhagen’s transportation system, particularly its extensive cycling infrastructure, reliable metro services and well-maintained public spaces.

He observed that bicycles are an integral part of everyday transportation in the Danish capital, supported by dedicated cycling routes and road designs that promote safety. The city’s metro system is also reliable, accessible and integrated with other forms of transportation, making movement easier for residents and visitors.

Beyond transportation, Ubani noted the cleanliness, security and general organisation of public spaces, describing these features as evidence of a society where infrastructure and public services are designed to improve the everyday experiences of citizens.

He contrasted this with the challenges confronting many Nigerians, including poor roads, unreliable electricity, inadequate public transportation and limited access to essential services.

According to him, what may appear extraordinary to many Nigerians has become part of the ordinary expectations of daily life in Denmark.

Ubani argued that a nation’s greatness should not be measured solely by its natural resources, economic statistics or the wealth accumulated by a privileged few. Rather, the true measure of development should include the quality of life available to the majority of its citizens, the reliability of public services and the dignity with which people conduct their daily affairs.

He maintained that Denmark’s experience demonstrates the importance of making citizens’ welfare a central consideration in public policy.

THE TAXATION QUESTION: WHAT DO CITIZENS GET IN RETURN?

A major lesson Ubani drew from his Scandinavian experience concerns Denmark’s relatively high-tax system.

He acknowledged that, depending on income and applicable taxes, some taxpayers in Denmark can face marginal tax rates around or above 50 per cent, a figure that could appear excessive to Nigerians already grappling with rising living costs and economic hardship.

However, he argued that the more important question is not simply how much citizens pay in taxes, but what they receive in return.

Denmark provides publicly funded education, broad access to healthcare, social protection and public infrastructure. Although its system also faces challenges, including waiting lists, debates over public expenditure and disagreements about government policies, Ubani observed that the relationship between taxation and public services is more visible than what many Nigerians experience.

He stressed that citizens are more likely to accept taxation when they can see tangible benefits in their everyday lives.

Such benefits, he explained, include functioning schools, adequately equipped hospitals, dependable public transportation, safe roads, reliable public utilities and a clean environment.

Conversely, when governments demand more financial contributions from citizens without delivering corresponding public value, taxation can become a source of frustration, resentment and distrust.

For Ubani, the central issue is therefore not merely the amount of revenue government collects, but how responsibly and effectively that revenue is utilised.

NIGERIA’S NATURAL WEALTH AND THE CHALLENGE OF DEVELOPMENT

Reflecting on Nigeria’s development challenges, Ubani argued that the country possesses enormous natural and human resources capable of supporting a much higher standard of living.

He identified crude oil, natural gas, fertile agricultural land, a vibrant population, entrepreneurial energy and substantial human capital as some of Nigeria’s greatest assets.

However, he expressed concern that these advantages have not translated into consistent improvements in the living conditions of the majority of Nigerians.

He questioned why a country blessed with oil and gas continues to struggle with reliable electricity, why parents must make enormous sacrifices to educate their children only for many graduates to face unemployment and uncertainty, and why access to quality healthcare remains heavily dependent on personal financial capacity.

He also drew attention to the poor state of roads, the economic losses associated with inadequate infrastructure and the barriers that persons with disabilities continue to encounter when accessing public buildings and essential services.

These challenges, he maintained, should concern every responsible Nigerian, particularly political leaders and public officials entrusted with managing the nation’s resources.

According to Ubani, the problem is not necessarily a lack of resources, but the persistent difficulty of converting available resources into sustainable public prosperity.

He argued that the Nigerian experience makes it imperative to examine the quality of leadership, the effectiveness of public institutions and the transparency of government spending.

“I WOULD NOT MIND PAYING HIGHER TAXES IF NIGERIA DELIVERED DENMARK’S QUALITY OF LIFE”

In what forms the central argument of his reflection, Ubani declared that he would be willing to pay higher taxes in Nigeria if the government could provide a standard of living comparable to what he experienced in Denmark.

He was, however, careful to clarify that his position should not be interpreted as a call for Nigeria to immediately introduce a 50 or 60 per cent tax rate.

Such a proposal, he explained, would be inappropriate without considering Nigeria’s prevailing income levels, poverty rates, cost of living, large informal economy and the government’s capacity to provide essential public services.

He also cautioned against assuming that a tax system that works in Denmark could automatically produce the same results in Nigeria.

Instead, Ubani called for a fundamental shift in the country’s understanding of taxation and governance.

He argued that taxation should not be treated primarily as an instrument for extracting money from citizens, but as a means of financing public development, expanding opportunities and improving living conditions.

Before asking Nigerians to pay more, he maintained, government must demonstrate a genuine commitment to transparency, prudent spending, the reduction of waste, the fight against corruption and the delivery of measurable results.

He further argued that taxpayers should be able to assess government performance by examining not only the revenue collected but also the projects completed, services provided and improvements achieved with public funds.

THE NIGERIA NIGERIANS DESERVE

Ubani outlined a vision of a Nigeria where citizens can see clear evidence of the benefits of taxation in their communities.

He called for properly maintained roads, functioning streetlights, safe pedestrian walkways, attractive public spaces and efficient waste-management systems.

He also advocated urban planning that prioritises people rather than vehicles alone, alongside safe, affordable and dependable public transportation systems that connect communities and support economic activity.

On electricity, he expressed the need for a country where homes and businesses enjoy reliable power, reducing excessive dependence on generators and the associated financial burden on households and entrepreneurs.

Healthcare, he said, must be accessible without forcing citizens into financial hardship. He called for functional primary healthcare centres, adequately equipped public hospitals, qualified medical personnel, essential medicines and dependable emergency services.

Education was another critical priority in his vision of a developed Nigeria.

Ubani argued that every child should have access to quality basic education, qualified teachers, safe classrooms, libraries, laboratories and digital learning resources.

He also advocated affordable and accessible university education, with higher institutions positioned to drive research, innovation, skills development and economic growth.

According to him, these objectives are achievable, provided the country demonstrates sustained commitment to strategic planning, institutional discipline, responsible investment and accountable leadership.

Ubani explained that his reflections were informed not only by his recent Scandinavian experience but also by visits to several countries across different continents, including Australia, the United States, the United Kingdom, Mexico, Italy, Singapore, the United Arab Emirates and South Africa.

Nevertheless, he said his experience in Denmark and other Scandinavian destinations left a particularly strong impression on him.

What stood out, according to him, was the consistency of quality in everyday life, evident in transportation, urban planning, public spaces and the organisation of essential services.

He observed that these countries have developed systems suited to their own circumstances, drawing lessons from different governance traditions while adapting policies to meet their national aspirations.

For Nigeria, he said, the lesson is not to copy another country’s model without considering local realities, but to identify effective principles that can be adapted to the nation’s economic, political and social conditions.

He emphasised that strong institutions, effective public policies and responsible leadership play critical roles in national development.

Natural resources, he argued, cannot independently guarantee prosperity without the institutional capacity to manage them effectively and translate their value into benefits for citizens.

ACCOUNTABLE LEADERSHIP AS THE FOUNDATION OF PROSPERITY

Ubani expressed optimism that Nigeria can achieve a higher standard of living, provided its leaders demonstrate the political will, discipline and commitment required to transform the country’s enormous potential into tangible results.

He called for intentional and accountable leadership that places the welfare of the people at the centre of public administration.

He also emphasised the importance of godly principles in leadership, identifying integrity, justice, compassion, stewardship and a strong sense of responsibility as essential values for those entrusted with public power.

According to him, public office should be understood as a position of responsibility and service rather than an opportunity for personal enrichment.

He maintained that a functional tax system must be supported by institutions capable of ensuring that public revenue is collected fairly, managed transparently and deployed to meet the needs of citizens.

For Ubani, the ultimate objective should be to establish a system in which taxation contributes directly to national development and the creation of a society where citizens enjoy greater security, opportunity and dignity.

Concluding his reflection, Ubani reiterated his willingness to pay taxes at rates comparable to those applicable in Scandinavian countries if Nigeria could provide a corresponding quality of life.

He acknowledged that Nigerians may hold different opinions on the issue, particularly given the country’s present economic realities, but urged citizens to look beyond tax percentages and consider the broader relationship between taxation, public services and good governance.

He posed a fundamental question: Would Nigerians be more willing to pay taxes if they could see their contributions reflected in good roads, reliable electricity, quality education, accessible healthcare, efficient public transportation and a government that accounts for every naira?

For him, the answer is clear.

Nigeria has the potential to become a country where citizens enjoy better living conditions, greater economic opportunities and stronger social protection. Achieving that goal, however, requires more than increasing government revenue. It demands effective institutions, responsible management of public funds, transparent governance and leadership genuinely committed to the welfare of the people.

His central message is that the success of taxation should not be measured solely by how much government collects, but by the value it returns to society.

The challenge before Nigeria, therefore, is not simply to collect more revenue, but to build a country where public revenue translates into public prosperity.

As Ubani concluded, the country must trust in God’s help while also taking the practical steps necessary to improve its own circumstances.

Dr. M. O. Ubani, SAN, is a legal practitioner and policy analyst.