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Reading: Makinde Contrasts Tinubu and Buhari Leadership Styles, Raises Concerns Over Tax Reform Process
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Home » Makinde Contrasts Tinubu and Buhari Leadership Styles, Raises Concerns Over Tax Reform Process

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Makinde Contrasts Tinubu and Buhari Leadership Styles, Raises Concerns Over Tax Reform Process

Ogunsola Gbenga
Last updated: 25 January 2026 7:00 pm
Ogunsola Gbenga
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Makinde

Contents
Claims of Reduced Consultation Under TinubuTax Reform Bills at the Centre of DisputeReference to Buhari and Osinbajo EraBroader Political ContextKey ImplicationsWhat Happens Next

Governor Seyi Makinde of Oyo State has publicly contrasted the leadership approach of President Bola Tinubu with that of his predecessor, Muhammadu Buhari, arguing that the current administration has made it more difficult for public officials to openly engage power with dissenting views.

Makinde made the remarks on Saturday while speaking at a public function in Ibadan, the Oyo State capital, where he addressed governance, intergovernmental relations, and recent policy decisions at the federal level. His comments, particularly on the handling of tax reform legislation, have added to ongoing national conversations about consultation, transparency, and cooperative federalism.

Claims of Reduced Consultation Under Tinubu

According to Makinde, engaging the Presidency on sensitive national issues has become more challenging under the Tinubu administration. He contrasted this with what he described as a more open and consultative environment during the tenure of late former President Muhammadu Buhari.

The governor argued that, in the past, disagreements between state governments and the federal executive could be expressed more freely and addressed through dialogue. He suggested that this dynamic has changed, making it harder for governors and other stakeholders to influence or even clearly understand key policy decisions.

“You cannot speak truth to power in this dispensation,” Makinde said, referencing his concerns about the current political climate. He added that issues raised by subnational governments are, in his view, not receiving sufficient consideration before major decisions are taken.

Tax Reform Bills at the Centre of Dispute

A major focus of Makinde’s criticism was the federal government’s handling of ongoing tax reform bills. He said governors had called for broader consultation and a pause in the legislative process to allow stakeholders to examine the proposals objectively.

According to the Oyo State governor, those calls were ignored. He expressed concern that state governments and the public remain unclear about the final content of the tax legislation, including what was eventually passed by the National Assembly and what the President ultimately assented to.

Makinde described the situation as problematic for transparency and accountability, especially given the far-reaching implications of tax reforms for states, businesses, and citizens. He said governors should not be placed in a position where they are unsure of the details of laws that directly affect their fiscal space and administrative responsibilities.

Reference to Buhari and Osinbajo Era

While criticising the current administration, Makinde was careful to frame his comments as comparative rather than personal. He recalled what he viewed as a more consultative governance style during the Buhari years, particularly pointing to the role played by former Vice President Yemi Osinbajo.

Osinbajo, who was present at the Ibadan event, was cited by Makinde as an example of leadership that encouraged dialogue and engagement across political divides. The governor said he missed that style of leadership, suggesting it helped bridge gaps between federal and state authorities.

Broader Political Context

Makinde’s remarks come at a time when Nigeria is undergoing major economic and fiscal adjustments, including subsidy reforms, tax restructuring, and efforts to stabilise public finances. These changes have placed renewed pressure on federal–state relations, as governors grapple with rising costs, public expectations, and limited revenue.

The Tinubu administration has defended its reform agenda as necessary to reset the economy and address long-standing structural weaknesses. However, critics argue that the pace and communication of reforms have left many stakeholders struggling to keep up or contribute meaningfully to the process.

Key Implications

Makinde’s comments highlight several broader issues in Nigeria’s governance landscape:

  • Federal–State Relations: Tensions over consultation could strain cooperation on reforms that require buy-in from states.

  • Legislative Transparency: Questions about the tax bills underscore concerns over clarity and public understanding of major laws.

  • Political Dialogue: The remarks revive debate about how dissent and alternative views are handled within the current administration.

  • Policy Ownership: Without inclusive engagement, reforms risk facing resistance or weak implementation at subnational levels.

What Happens Next

While the Presidency has not formally responded to Makinde’s comments, the statements are likely to intensify calls for clearer communication and broader stakeholder engagement on tax and economic reforms. As discussions around fiscal restructuring continue, how the federal government manages dissenting views from governors may shape both the political atmosphere and the effectiveness of its policies.

For now, Makinde’s intervention adds a prominent voice to an ongoing national debate about leadership style, consultation, and the balance of power within Nigeria’s federal system.

Related: Victor Boniface on Media Speculation Over His Fitness: ‘If My Body Isn’t 100%, I’d Be Hospitalized’

TAGGED:Seyi Makinde
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ByOgunsola Gbenga
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Ogunsola Gbenga, also known by his online alias "WideBaBa," is the Founder and CEO of NaijaWide.com, a Nigerian entertainment and lifestyle website focusing on news, music, fashion, and culture. He studied Mass Communication at The Polytechnic Ibadan and is known for his work in digital media, creating a platform for Nigerian content
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