LANGUAGE, POWER AND IDEOLOGY IN LEGISLATIVE DISCOURSE: A CRITICAL ANALYSIS OF SENATE DELIBERATIONS ON NIGERIA’S TAX REFORM BILL

Abstract

This study examines the role of language in constructing power, ideology, and participation in legislative discourse, with specific reference to Senate deliberations on Nigeria’s Tax Reform Bill (2024–2025). Anchored on Norman Fairclough’s three-dimensional model of Critical Discourse Analysis (CDA), the research investigates how linguistic choices at textual, discursive, and social levels shape policy narratives and reflect broader governance structures. The study adopts a qualitative research method, utilizing purposively selected excerpts from two Senate deliberations (Data 1 and Data 2) as its primary data. Findings revealed that the discourse is characterized by formalized expressions, technical vocabulary, and strategic pronoun usage, all of which function to construct authority and legitimize decision-making. At the level of discursive practice, participation is shown to be highly regulated, with institutional procedures controlling access, turn-taking, and agenda-setting. The inclusion of expert actors further reflects a technocratic orientation, where specialized knowledge is privileged over broader public engagement. At the social level, the discourse reinforces patterns of elite dominance, linguistic exclusion, and limited transparency within Nigeria’s multilingual context. The study concludes that legislative discourse operates as a mechanism of power, shaping not only policy outcomes but also the conditions of participation in governance. It recommends greater attention to linguistic inclusivity and transparency in legislative processes to enhance democratic engagement.