The Imperative of Participatory Budgeting in the Wake of Tax Reform in Nigeria: Lessons from Kenya

Authors: Elvis Akele Mannie & Oyinkare Omemu Harrison DOI Crossref 10.66694/siar.gjsslr2026007

Affiliation: Faculty of Law, Niger Delta University, Bayelsa State, Nigeria

Corresponding Author: [email protected]

April 25, 2026

SIAR-Global Journal of Social Sciences & Legal Review

DOI: 10.5281/zenodo.19758319

The Imperative of Participatory Budgeting in the Wake of Tax Reform in Nigeria: Lessons from Kenya

Review Article Social Sciences

Abstract

A new tax regime was introduced in Nigeria by the Tax Administration Reforms of 2025. The reforms seek to improve tax administration efficiency by widening the tax net. The net effect of these reforms is a more robust tax administration, resulting in increased government revenue. This brings into focus how such resources will be utilized, and raises the fundamental issue of budgeting in the process of public expenditure. In Nigeria, budgeting decisions are largely government-controlled, with no room for public participation in the process. Lack of public participation in the budgeting process means citizens are not at the decision-making table, and this causes citizens to be marginalized in the allocation of resources and securing of public goods. The question therefore is: should citizens, who are required to contribute more to national development in the wake of this robust tax administration, continue to be excluded from budgeting decisions? This research answers this question in the negative. The aim of this research is to examine the role of citizens in the process of budgeting, against the backdrop of participation theory and participatory budgeting frameworks, and its application in the African state of Kenya, and to suggest the introduction of institutional mechanisms for participatory budgeting in the Nigerian constitution. The research finds that even though participation is one of the ideals of the Nigerian constitution, the constitution fails to provide for clear mechanisms for citizen involvement, and citizens have no role to play in the budgetary process. This research contributes to the discourse on participatory budgeting by comparing the provisions of the Nigerian and Kenyan constitutions on budgeting, with a view to drawing policy-relevant lessons to enhance public involvement in the process of budgeting public expenditure.

Keywords

Participatory Budgeting, Citizen Participation, Public Finance Governance, Tax Administration Reforms and Constitutional Reforms

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Elvis Akele Mannie & Oyinkare Omemu Harrison DOI Crossref 10.66694/siar.gjsslr2026007 (2026). The Imperative of Participatory Budgeting in the Wake of Tax Reform in Nigeria: Lessons from Kenya. SIAR-Global Journal of Social Sciences & Legal Review, Vol. 2, No. 1. DOI: 10.5281/zenodo.19758319

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The Imperative of Participatory Budgeting in the Wake of Tax Reform in Nigeria: Lessons from Kenya

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