Nigeria Tax Reform Acts: Implications, Challenges and Prospects

Cyril Lee Oriaifoh and Osasu Obaretin
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Cyril Lee Oriaifoh: Head of Department University of Benin, Edo State, Nigeria
Osasu Obaretin: Head of Department University of Benin, Edo State, Nigeria

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 9, 873-883

Abstract: This paper critically examines the 2025 Nigerian Tax Reform Acts, comprising the Nigeria Tax Act (NTA), Nigeria Tax Administration Act (NTAA), Nigeria Revenue Service Establishment Act (NRSEA), and the Joint Revenue Board Establishment Act (JRBEA). These Acts represent the most comprehensive overhaul of Nigeria’s tax system in decades, aiming to modernize, consolidate, and digitalize tax administration while enhancing intergovernmental coordination and fiscal transparency. The study employed a review and analysis of research papers, recent legal texts, government policy briefs, and professional insights. The paper evaluates the structural and procedural reforms introduced by each Act, including the replacement of outdated tax statutes, the

Date: 2025
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