
Miss Alaba Mercy of Osun State has emerged champion of the 2026 National Secondary School Tax Debate Competition organised by the Society of Women in Taxation (SWIT).
The debate topic was “Simplifying tax laws will encourage more citizens to comply.”
Mercy was adjudged the best debater among 10 contestants drawn from five states—Osun, Enugu, Bauchi, Delta and Benue. Miss Aisha Ibrahim Abubakar of Bauchi State placed second, while Miracle, the second speaker from Delta State, finished third.The competition, now in its fourth edition, also saw Osun State emerge as the best overall state in the states category, with Delta and Enugu taking second and third positions respectively.
Speaking during the grand finale, which was held virtually at the weekend, the sixth National Chairperson of SWIT, Dr Caroline Ndubuisi, said the competition was designed to sensitise young people—especially females—on the ongoing tax reforms in the country.She described the debate as more than an intellectual exercise, noting that it represents a strategic investment in the future of taxation, governance and national development.
“By engaging young female students in conversations around taxation, we are nurturing critical thinking, civic responsibility, leadership and confidence—qualities essential for building a stronger and more compliant tax culture in Nigeria,” she said.
Ndubuisi, who is also a member of the governing council of the Chartered Institute of Taxation of Nigeria (CITN), said the topic was timely, stressing that simplifying tax laws would encourage compliance, promote transparency and reduce the cost of compliance.
She announced that the winner would be crowned the fourth SWIT Tax Ambassador at the society’s forthcoming tax summit in March.
She commended all participating students for demonstrating courage, intellect and dedication in reaching the grand finale, adding: “You are all winners, and you represent the future of our nation.”
Also speaking, the moderator of the debate, Prince Kalu Ifeanyi, said the initiative was aimed at creating tax awareness among young people.
He noted that the enthusiasm displayed by the students reflected a growing interest in tax issues, particularly among females, and thanked SWIT for providing a platform for the girls to express themselves.
In a separate interview, the immediate past National Chairperson of SWIT, Dr Bosede Florence Ikhanoba, said Nigeria could significantly improve its tax revenue if the awareness generated by the ongoing tax reforms was sustained.
She added that SWIT’s initiative seeks to build a culture where citizens willingly comply with tax obligations.
(Guardian)

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