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Article . 2026
License: CC BY
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https://doi.org/10.2139/ssrn.6...
Article . 2026 . Peer-reviewed
Data sources: Crossref
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Article . 2026
License: CC BY
Data sources: Datacite
ZENODO
Article . 2026
License: CC BY
Data sources: Datacite
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From Compliance to Strategy: The CFO's Playbook for Leveraging Nigeria's Integrated Tax and Revenue Laws Reforms

Authors: Ejim, Victory Ifunanya;

From Compliance to Strategy: The CFO's Playbook for Leveraging Nigeria's Integrated Tax and Revenue Laws Reforms

Abstract

Nigeria's 2025 tax reforms, four integrated statutes consolidating over a dozen legacy laws and taking effect January 1, 2026, have an immediate effect on strategic planning for companies and Chief Financial Officers (CFO). This paper argues that compliance alone is insufficient in the post-reform environment. Under the new regime, characterized by mandatory data sharing, accelerated enforcement timelines, uniform filing procedures, and centralized authority under the Nigeria Revenue Service, CFOs must reposition tax from a back-office compliance function to an integrated component of operational planning, investment structuring, and enterprise risk management. Drawing on the legislative texts of the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act, and Joint Revenue Board (Establishment) Act, we demonstrate how the reforms create opportunities to reduce jurisdictional uncertainty, optimize cash flow through predictable refund and levy structures, mitigate dispute risk via the expanded Tax Appeal Tribunal, and convert regulatory pressure into strategic advantage. CFOs who treat these changes as a catalyst for strategic repositioning, rather than an additional regulatory burden, will be best positioned to create sustainable value in Nigeria's evolving fiscal landscape.

Keywords

Tax Compliance, Corporate Tax Planning, Tax Strategy, Chief Financial Officer, Nigeria Tax Reform, Tax Administration

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green