
Nigeria’s 2025 Tax Laws: A New Fiscal Dawn or Another Paper Reform?
For decades, Nigeria’s tax system has symbolised everything wrong with the country’s broader fiscal culture—narrow tax bases, overburdened workers, under-taxed elites, a thriving informal sector, and rampant corruption. With a tax-to-GDP ratio that has hovered between 6% and 8%, Nigeria remains one of the poorest tax performers in Africa. This…