Nigeria, April 6 -- A state cannot threaten lawful businesses with penalties for missing tax deadlines while looking away from troubling questions around the legality of those appointed to supervise the same tax system. That contradiction is not administrative; it is moral, legal and deeply political. It strikes at the very heart of trust, and trust is the first currency any serious tax reform must collect before it ever touches a kobo.

The recent extension of the tax filing deadline in Lagos should ordinarily have been a straightforward governance story. More time was given to workers, freelancers, business owners and professionals to do the right thing, declare their income and avoid sanctions. It was the familiar language of state au...