A National Loss, and a Legacy That Built an Institution
Nigeria’s tax community was thrown into mourning on Friday following the death of Chief David Olorunleke, the pioneer President of the Chartered Institute of Taxation of Nigeria (CITN) and one of the foremost architects of the country’s professional tax framework. For nearly five decades, Olorunleke’s imprint defined how Nigeria understands, administers, and trains for taxation — a field often ignored by policymakers until its failures hit national headlines. Olorunleke’s death, confirmed by CITN through its Registrar, Afolake Oso, marked the end of an era that began in the mid-1980s when the Institute was still a dream — and taxation was more a bureaucratic duty than a professional discipline.
The Making of a Reformer
Born in 1940 in Ekiti State, Olorunleke started his career in the Federal Ministry of Finance, where he quickly rose through the ranks due to his meticulous approach to fiscal documentation and compliance. His passion for structured taxation emerged at a time when Nigeria’s economy was still heavily dependent on oil exports and ad-hoc revenue collection.
By the late 1970s, he had become a Permanent Secretary at the Ministry of Finance, championing reforms to create a federal tax service independent of political interference. This vision would later lead to his instrumental role in founding the Federal Inland Revenue Service (FIRS) in its modern form.
In 1982, he gathered a small coalition of accountants, lawyers, and economists to establish a professional body dedicated solely to taxation — CITN — which formally came into existence in 1985. He served as its first President from 1985 to 1995, overseeing the drafting of its ethical codes, professional standards, and certification processes.
Reforms that Redefined Tax Practice
Under Olorunleke’s leadership, CITN became the first African tax institute recognised by international federations for compliance with global professional benchmarks.
He helped introduce:
Tax professionalisation schemes, requiring practitioners to hold certified qualifications.
The first national tax education curriculum in partnership with universities.
The Tax Administration Modernisation Bill, which evolved into elements of the current FIRS Act.
Early automation of tax records, championed during his tenure as Executive Chairman of FIRS.
At a time when taxation was synonymous with corruption, Olorunleke insisted on “ethics before enforcement” — a philosophy that earned him respect but also resistance from within government circles.
A Vision Often Ahead of His Time
Olorunleke’s contemporaries recall a man more comfortable in a library than at a press conference. He spoke sparingly but decisively, pushing for long-term institutional independence over short-term political gains. Former FIRS Director, Tunde Olaoye, told The Guardian that “Chief Olorunleke was a builder of invisible systems — from professional ethics to procedural structures. He believed that if you fixed the foundation, the structure would stand.” His contemporaries often clashed with him for his insistence that CITN, not the Ministry of Finance, should regulate tax practitioners — a position that took nearly two decades to become standard practice.
Criticism and Controversy
Not all of Olorunleke’s policies were without criticism.
Some stakeholders accused his leadership of creating an “elitist” tax community that favoured certification over practical inclusion. Rural tax administrators often found themselves excluded from professional pathways due to the cost of examinations and training. Critics also pointed to his preference for centralised control within CITN, which some viewed as bureaucratic and slow to reform. Still, even his critics acknowledge that without his rigid structure, Nigeria’s tax institutions might have remained fragmented and politicised.
A Teacher and Mentor Until the End
Beyond policy, Olorunleke was deeply committed to mentorship. He led annual retreats for young professionals, teaching ethics and tax history with the zeal of a historian. His handwritten lecture notes on “The Evolution of Taxation in Nigeria” are still used in CITN training today. “He was one of those rare civil servants who saw nation-building as a sacred duty,” said Professor Abiola Sanni (SAN), a tax law expert. “He didn’t see tax as just numbers — he saw it as the architecture of governance.”
A Profession Grieves, but an Idea Lives On
In its condolence message, CITN described him as “a pillar whose vision transformed taxation from a civil service function into a profession.” Tributes have poured in from FIRS, the Institute of Chartered Accountants of Nigeria (ICAN), and the Nigerian Bar Association, all acknowledging that their professional codes benefited from CITN’s early frameworks.
The Road Ahead
As Nigeria grapples with declining oil revenues and an urgent need to diversify income sources, Olorunleke’s philosophy of “tax as nation-building” feels more relevant than ever. His passing serves as a reminder that strong institutions begin with strong visionaries — and that the quiet architects of public finance often shape nations as profoundly as politicians.
