The 104th Inaugural Lecture Series of Nnamdi Azikiwe University, Awka has ended with a call on the citizens and the government to discharge their complimentary roles in tax and taxation for the good of the society.

The event, held at the Main Auditorium, UNIZIK, Awka attracted the traditional ruler of Umuchu, Igwe Godson Ezechukwu, represented by the Palace Secretary, Prof. Chief Echezona Ifejirika, among other dignitaries from all walks of life, including the university community, members of the judiciary, Umuchu community, Old Boys of Dennis Memorial Grammar School, DMGS, Onitsha, among others. 

The Acting Vice-Chancellor, Nnamdi Azikiwe University, Awka Prof. Carol Arinze-Umobi, represented by her Special Adviser on Academic Matters, Prof. Fredrick Odibo in an opening remark welcomed all to the lecture.

Prof. Arinze-Umobi described the Inaugural Lecturer, Prof Meshach Nnama Umenweke as an amiable fellow, an academic and a jury who has served the university in various capacities such as the former Dean, Faculty of Law, and a former Council Member, urging all to listen to the erudite professor speak on the benefits and breaches of taxation.
   
Delivering the Inaugural Lecture on the topic: "Nigerian Taxation and the Social Contract: A Legal Analysis of the Benefits and Breaches", Prof. Meshach Nnama Umenweke described tax as a compulsory levy or payment for the support of government in her role of providing social, economic and other infrastructural needs of the citizenry.

Prof. Umenweke highlighted the sources of tax laws in Nigeria as: the Constitution, Personal Income Tax Act, Companies Income Tax Act, Capital Gains Tax Act, Petroleum Profit Tax Act, and Value Added Tax Act, among others, all of which he said should contribute to the well-being of all Nigerians.

The Legal Luminary lamented that the government has continued to breach the social contract by the non- provision of social amenities, corruption, illegal and multiple tax imposition, illegal and multiple tax collection.

He recommended for the amendment of chapter 2 of the Constitution to make the provisions justiciable for the citizens to be able to hold the give accountable, while strengthening the powers, functions and composition of the Joint Tax Board.

In a vote of thanks, Prof Felicia Anyogu extolled the Inaugural Lecturer, Prof Umenweke for educating the people on their rights and duties regarding taxation, urging them to utilise the knowledge they gained from the lecture.

Decoration of the Inaugural Lecturer, cutting of the cake and reception of guests were the highlights of the event.