The passage of Nigeria’s new tax reform law in June 2025 under President Bola Ahmed Tinubu was intended to address a long-standing structural weakness: how to expand the tax base without overburdening compliant taxpayers. At its core, the reform seeks to improve compliance, strengthen revenue collection, and reposition taxation as a credible instrument of governance. Yet, as with many well-intentioned policies, its success will ultimately depend not on legislative ambition but on enforcement capacity and institutional integrity. Nigeria’s fi
The passage of Nigeria’s new tax reform law in June 2025 under President Bola Ahmed Tinubu was intended to address a long-standing structural weakness: how to expand the tax base without overburdening compliant taxpayers. At its core, the reform seeks to improve compliance, strengthen revenue collection, and reposition taxation as a credible instrument of governance. Yet, as with many well-intentioned policies, its success will ultimately depend not on legislative ambition but on enforcement capacity and institutional integrity.
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