What question did this study set out to answer?

The aim is to explore how integrated tax reforms in Nigeria reshape the role of CFOs in governance and decision-making.

March 6, 2026Open Access

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

Key Points

The aim is to explore how integrated tax reforms in Nigeria reshape the role of CFOs in governance and decision-making.
Examined the effects of consolidated statutes and harmonized administrative procedures
Analyzed strategic frameworks for tax as a component of operational decisions
Investigated tax risk management and dispute resolution methods
CFOs can transition from compliance to strategic roles through tax reform.
Enhanced institutional coordination improves cash-flow planning.
Tax reforms provide opportunities for enterprise value creation.

Abstract

This paper examines how Nigeria’s 2025/26 integrated tax reforms reshape the strategic role of Chief Financial Officers (CFOs) in corporate governance. It aims to move beyond a compliance-centered interpretation of tax reform and instead analyze how consolidated statutes, harmonized administration, and expanded institutional coordination alter tax risk management, cash-flow planning, dispute resolution, and enterprise value creation. The study seeks to develop a strategic framework that positions tax as a core component of operational and financial decision-making within emerging market contexts.

Demander à l'IA

Bookmark

View Full Paper