Ade Ipaye explains the key reforms that he implemented in the Lagos state tax agency in Nigeria. In response to the agency’s inefficiency, Governor Bola Tinubu established an autonomous Lagos Internal Revenue Service. Ipaye discusses how a strict code of ethics and capacity-building programs improved the staff’s accountability and efficiency. In addition, he explains the role of performance bonuses in motivating the staff. He also elaborates on how an automated tax system helped curb corruption and prevent revenue leakage. He discusses the significance of tax campaigns that involved meetings with self-employed professionals and members of the informal sector to encourage them to pay taxes for development purposes, and as a part of their constitutional, religious and moral obligation.
At the time of this interview, Ade Ipaye was the special adviser for taxation and revenue in Lagos, Nigeria. He previously worked as a legal practitioner and was senior lecturer in the department of commercial and industrial law and sub-dean of law at the University of Lagos. In 2001, he joined the Lagos state government, serving in the legal division before his appointment to the position he held in 2009.