Political Economy of Nigeria’s Tax Reform: Power, politics, and compliance dilemmas

[Authority - Nigeria] - 23/01/2026

By Chukwuma Okoli & Ndu Nwokolo Taxes are a major source of revenue for countries. However, Nigeria’s performance in the area of taxation has been poor. Nigeria’s tax-to-GDP ratio has remained below the 15% benchmark set by the World Bank and the IMF, which is considered important for (…)

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