According to Mr Taiwo oyedele, he said, poor Nigerians would be exempted from personal income tax, while high-net-worth individuals would be subject to higher rates. "The poor will not pay personal income tax,” he said. “Those who earn more and have greater means will pay more. That is how fairness works in a modern economy.” Oyedele further stated that small and low-income companies would also enjoy tax exemptions to strengthen their operations and create more jobs. He said, “We are considering tax-exempt stickers for nano businesses to protect them from harassment by state and local government officials. These are the smallest operators — street vendors, petty traders, artisans — they should be allowed to thrive.” Is this fairness?