My Copenhagen Experience: Dr M.O. Ubani, SAN, reflects on taxation, governance and the lessons Nigeria can learn from Scandinavia
We have just concluded the International Bar Association (IBA) Annual Conference in Copenhagen, Denmark, and my advocacy for culinary diversity at future conferences has become public knowledge. But is that all I can safely say I learnt or took away from the experience? Certainly not.
I also visited Sweden and Hamlet for tourism, but those visits became opportunities for political, economic and social reflection. My experience in Copenhagen, in particular, was an eye-opener. Beyond the professional engagements of the conference, I encountered societies whose organisation, infrastructure and quality of life challenged me to reflect deeply on Nigeria and what is possible when public resources are responsibly managed and institutions function effectively.
The Beauty of an Organised Society
Copenhagen’s transport system immediately caught my attention. Bicycles are an integral part of everyday life, supported by dedicated cycling infrastructure and safer roads. The metro is reliable, easy to navigate and well integrated with other forms of transportation. The city is clean, orderly and secure, while public spaces are properly maintained.
For a Nigerian accustomed to poor roads, unreliable electricity, inadequate public transportation and limited access to essential services, these may appear extraordinary achievements. Yet, in Denmark, they are largely part of the ordinary expectations of daily life.
This experience reinforced a fundamental lesson: a country’s greatness should not be measured solely by the wealth of its few citizens or the abundance of its natural resources. It should also be measured by the quality of the environment in which its people live, the services available to them and the dignity with which they conduct their daily affairs.
Denmark is, indeed, a sweet country because these indices are prioritised.
Would I Pay 50 Per Cent Tax?
During my stay, I learnt more about Denmark’s relatively high-tax system. Depending on income and applicable taxes, some taxpayers can face marginal tax rates around or above 50 per cent. To many Nigerians, particularly those already struggling with economic hardship, such a rate may appear excessive.
But the more important question is this: What does the citizen receive in return?
Denmark provides publicly funded education, broad access to healthcare, social protection and well-maintained public infrastructure. Its system is not without challenges. Waiting lists, public expenditure debates and disagreements over policy exist there too. Nevertheless, the connection between taxation and public services is much more visible than what many Nigerians experience at home.
That is the crucial issue.
Taxation becomes easier to accept when citizens can identify tangible benefits from public expenditure. People are more likely to trust and support a government when they can see their taxes translated into better schools, functioning hospitals, dependable transportation, safer roads and a cleaner environment.
Conversely, when government demands more from citizens without delivering corresponding public value, taxation becomes a source of frustration and distrust.
The issue, therefore, is not merely how much tax a government collects. It is what the government does with the money collected.
Lessons from Scandinavia for Nigeria
The experiences of Denmark, Sweden, Norway and other Nordic countries are not models Nigeria can simply copy and paste. Their achievements reflect decades of institution-building, economic development, public administration, social trust and responsible management of public resources.
Nevertheless, their experiences offer valuable lessons.
Nigeria is blessed with crude oil, natural gas, fertile land, a vibrant population, enormous human capital and remarkable entrepreneurial energy. Our greatest challenge is not necessarily the absence of resources, but our persistent difficulty in translating those resources into a consistently high quality of life for the majority of our citizens.
Why should a country blessed with oil and gas continue to struggle with reliable electricity?
Why should parents make enormous sacrifices to educate their children, only for them to graduate into unemployment and uncertainty?
Why should access to quality healthcare depend so heavily on personal wealth?
Why should roads remain sources of danger, hardship and economic loss?
Why should persons with disabilities continue to encounter avoidable barriers when accessing public buildings and essential services?
These are questions that should trouble every serious Nigerian, particularly those entrusted with political power and the management of public resources.
Having seen what a well-organised society can offer, I have reached a personal conclusion: I would not mind paying higher taxes in Nigeria if I could see the government using the money to deliver the quality of life I experienced in Denmark.
Let me be clear. I am not suggesting that Nigeria should suddenly impose a 50 or 60 per cent tax rate on its citizens. Such a proposal would be irresponsible without considering our income levels, poverty rates, cost of living, large informal economy and the government’s capacity to provide essential services.
Neither should we assume that a tax system that works in Denmark will automatically work in Nigeria.
What I am advocating is a fundamental change in our understanding of taxation and governance. Taxation should not be regarded primarily as an instrument for extracting money from citizens. It should be a means of financing public prosperity, expanding opportunities and improving lives.
Before asking Nigerians to pay more, government must demonstrate that public funds are managed transparently, waste is reduced, corruption is confronted and public expenditure produces measurable results.
The Nigerian taxpayer must be able to ask not only how much money has been collected, but also what that money has accomplished.
The Nigeria We Should Aspire to Build
If Nigerians pay taxes, they should see properly maintained roads, functioning streetlights, safe pedestrian walkways, attractive public spaces and effective waste management.
Our cities should be designed for people, not merely vehicles. Public transportation should be safe, affordable and dependable, with integrated networks in major cities and properly regulated services elsewhere.
We should aspire to a Nigeria where electricity is consistently available, businesses can operate without excessive dependence on generators, and families can enjoy reliable power in their homes.
Healthcare must be accessible without impoverishing citizens. Primary healthcare centres should function effectively; public hospitals should be properly equipped and staffed; and essential medicines and emergency services should be available.
Education deserves equal attention. Every child should have access to quality basic education, qualified teachers, safe classrooms, libraries, laboratories and digital resources. University education should be affordable and accessible, while our institutions should become centres of research, innovation and economic development.
These are not impossible aspirations. They are public policy objectives that require deliberate planning, sustained investment, institutional discipline and accountable leadership.
Institutions, Leadership and the Quality of Life
By God’s grace, I have visited countries across all the continents of the world, including Australia, the United States, the United Kingdom, Mexico, Italy, Singapore, the United Arab Emirates and South Africa, among others. Yet my recent experience in the Scandinavian countries left a particularly strong impression on me.
What struck me was the consistency of quality in everyday life. From transportation to public spaces, from urban planning to the organisation of public services, I saw evidence of systems designed to serve people.
I also observed how these countries have developed and adapted ideas associated with other societies, including the British system, to suit their own circumstances and aspirations.
My central takeaway is that institutions, public policy and leadership matter enormously. Natural resources alone cannot guarantee prosperity. A country must develop the capacity to manage its resources, establish effective institutions and pursue policies that improve the lives of its citizens.
Can Nigeria achieve this? Yes, it is possible.
But it will require dedicated, intentional and accountable leadership, guided by a genuine commitment to the welfare of the people. For me, such leadership should also be grounded in godly principles: integrity, justice, compassion, stewardship and a sense of responsibility to those who have entrusted public power to it.
The challenge is not simply to collect more revenue. It is to build a country in which public revenue produces public prosperity.
My Final Thoughts
My Scandinavian experience has strengthened my conviction that I may not mind paying the rate of tax applicable in those countries if Nigeria can provide a comparable quality of life.
I recognise that many Nigerians may disagree with me, particularly given our economic realities. That is understandable. Taxation is a serious public policy issue, and reasonable people can hold different views about the appropriate rates, priorities and pace of reform.
But I invite us to look beyond the percentage and consider the principle behind my argument.
Would you be more willing to pay taxes if you could see your money reflected in good roads, reliable electricity, quality education, accessible healthcare, efficient public transportation and a government that accounts for every naira?
For me, the answer is clear.
Nigeria does not lack the potential to build a society in which citizens enjoy greater security, opportunity and dignity. What we need is the political will, institutional capacity and responsible leadership to translate that potential into reality.
As God will help us, we must also help ourselves.
Dr. M. O. Ubani, SAN
Legal Practitioner and Policy Analyst