TENURE, ACCOUNTABILITY AND SUSTAINABLE LEADERSHIP IN THE NIGERIA REVENUE SERVICE: AN EXAMINATION OF SECTIONS 9, 16, 17 AND 30 OF THE 2025 ESTABLISHMENT ACT

Abstract

The article assesses the role of Sections 9, 16, 17 and 30 of Nigeria Revenue Service (Establishment) Act 2025 as it affects sustainability and institutional integrity. The problem to be resolved is how to balance the ideal of executive longevity with a concern about institutionalization, political capture and inadequate oversight in an agency so central to domestic fiscal organization of the entire country. The article aims to determine if the statutory tenure and accountability framework for the Executive Chairman and Executive Directors have contributed towards greater transparency, effectiveness as well as public confidence. The objectives of the exercise are to (i) introduce them to legal requirements relating to selection and re appointment/removal: (ii) highlight their accountability obligations and oversight roles and (iii) benchmark those provisions with modern governance standards. The methodology integrates positivist legal doctrinal analysis of the Act with qualitative review of secondary sources and the application of Christopher Hoods New Public Management theory which prioritises clear objectives, measureable outcomes, performance incentives; focus on customer (i.e., citizen) over autonomy. The argument is that fixed but renewable tenure backed up by explicit accountability responsibilities, in fact yields a balanced leadership dynamic conducive to stability and responsiveness. In summarising the study, we focused on lessons for reform and practice. In recommendation, the paper suggests a set of procedural and performance safeguards to ensure that tenure procedures and accountability responsibilities continue to produce enduring public value.