Nigeria, Sept. 22 -- The actions of Chief Nyesom Wike (57), governor of Rivers State and Mr Babajide Sanwo-Olu (56), governor of Lagos, have made us to take another look at the issue of taxation in Nigeria. Specifically, the actions of these governors and their Houses of Assembly, and the Southern governors that met recently, have reawakened our thoughts on the issue of the value added tax (VAT). Tax simplification is not simple. The tax system is too complex and too complicated. The concept of tax complexity turns out to be quite elusive when one tries to pin it down. It is very difficult to understand. What the governors have done so far is that they have ignited a flame out of emotions. No one knows how long it will burn out. The Supreme...