President Bola Tinubu has said that, in his perspective, citizenship is defined by the payment of taxes, insisting that individuals who do not fulfil tax obligations cannot be regarded as citizens unless exempted.
He made the remarks on Friday at the Africa CEO Forum in Rwanda, where he spoke on the need for stronger taxation systems to support national development and public services.
Tinubu argued that while citizens often resist taxation, they still expect government to deliver infrastructure, healthcare, and other social amenities.
“Taxation is not friendly to the wealthy, the middle class, or the poor. Everyone wants development, but the question they don’t answer is how the government pays for it,” he said.
He added that public expectations often contradict willingness to contribute financially to national development.
“Every human being expects development, but the question they don’t answer is, how do you pay for it? You want a very good highway, but you don’t want it to go through your land. How do you develop?
“You want a good hospital, well-equipped hospital, and you don’t want to pay taxes. How do you care for the vulnerable, and how do you protect the future of the children? How do you even research and develop the pharmaceutical industry?
“We remember COVID-19, we remember what happened to the world at large. So, in a world where you cannot predict what exactly you must do, you must think about where the source and application of funds should be engineered, so that tax is a priority.
“A citizen who pays taxes is a citizen, whether corporate or individual. If you are not a taxpayer and not exempted, then you are not a citizen,” he said.
Tinubu on Wednesday arrived in Kigali, Rwanda, for the 13th Africa CEO Forum, where he is expected to present Nigeria’s economic reform agenda before African business leaders, global investors, and policymakers.
Tinubu landed at the Presidential Wing of the Kigali International Airport and was received by Rwanda’s Minister of Defence, Juvenal Marizamunda, alongside Nigeria’s Minister of Foreign Affairs, Ambassador Bianca Ojukwu.
Other senior Nigerian officials at the reception included the Minister of Industry, Trade and Investment, Dr Jumoke Oduwole; Director-General of the National Intelligence Agency, Ambassador Mohammed Mohammed; Nigeria’s Chargé d’Affaires in Rwanda, Ambassador Ibrahim Zanna; and the President’s Special Adviser on Media and Public Communication, Sunday Dare.
According to the Presidency, Tinubu will participate in high-level discussions centred on economic transformation, regional integration, and private sector-led development across Africa.
A major highlight of the forum will be the President’s address titled, “Holding the Line: Nigeria’s Reform Bet in a Fractured World,” where he is expected to outline the government’s position on ongoing economic reforms and their projected long-term impact.
The Africa CEO Forum, founded in 2012 by Jeune Afrique Media and co-hosted by the International Finance Corporation (IFC), has evolved into one of the continent’s largest annual gatherings of political and business leaders.
This year’s edition is themed, “The Scale Imperative: Why Africa Must Embrace Shared Ownership.”

