Nigeria’s new tax law regime arrives at a moment when questions of domestic resource mobilization have moved decisively from the margins of fiscal discourse to its centre. The reform is ambitious in ...
This paper has identified four episodes of large and sustained revenue mobilizations in Sub-Saharan Africa (SSA) and found common lessons from the episodes. Although there is no one-size-fits-all ...
As Nigeria prepares for the implementation of the Nigeria Tax Act 2025, the country stands at a critical juncture in its fiscal reform journey. The Act, conceived as a comprehensive overhaul of ...
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