Nigeria's Tax Reform Acts 2025 : Strategic Implications for Business Operations and Recommended Adaptive Strategies by Emeka Offor :: SSRN

Nigeria's comprehensive tax reform initiative, which led to the enactment of four important tax laws in June 2025, represents the most significant overhaul of the nation's fiscal framework in decades. This paper examines the strategic implications of the Nigeria Tax Act (NTA), Nigeria Tax Administration Act (NTAA), Nigeria Revenue Service Act (NRSA), and Joint Revenue Board Act (JRBA) for business operations within Africa's largest economy. Through analysis of the legislative provisions and their alignment with international best practices, this study identifies critical areas of business impact and provides evidence-based recommendations for organizational adaptation. The research reveals that while the reforms promise enhanced revenue generation and improved ease of doing business, they simultaneously introduce complexity requiring strategic recalibration across multiple business functions. The findings suggest that early preparation and proactive compliance strategies will be essential for maintaining competitive advantage in the new tax environment.