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Effectiveness of Tax Reforms on Government Revenue Mobilization in Nigeria

DOI : https://doi.org/10.36344/ccijemms.2026.v08i02.001
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This study investigates the effectiveness of tax reforms on government revenue mobilization in Nigeria between 2000 and 2025. Using a qualitative research approach, the study adopts content analysis to examine policy documents, Finance Acts, Nigeria Tax Administration Bills, reports from the Federal Inland Revenue Service (FIRS), Central Bank of Nigeria (CBN) statistical bulletins, and relevant scholarly articles. The study focuses on identifying patterns, trends, and outcomes of tax reforms in policy, administrative, and technological dimensions. The analysis reveals that tax reforms have positively influenced government revenue mobilization, particularly when policy changes were complemented by administrative efficiency and technological interventions, such as electronic filing and digital payment systems. Policy reforms, including VAT adjustments and corporate tax amendments, provided the legal framework for revenue collection, but their effectiveness was limited in the absence of institutional capacity, enforcement mechanisms, and taxpayer compliance. Administrative reforms, including the consolidation of revenue agencies, capacity building of tax officials, and improved inter-agency coordination, contributed significantly to reducing revenue leakages and improving compliance rates. Technological reforms, particularly digitalization of tax systems, enhanced efficiency, accuracy, and accountability, while promoting transparency and trust between taxpayers and government authorities. The study further establishes that multidimensional reforms integrating policy, administration, and technology have a stronger impact on revenue mobilization than isolated reforms. The findings recommended that continuous policy updates, capacity building, digital integration, and effective taxpayer engagement are crucial for sustaining revenue growth and ensuring fiscal stability in Nigeria. The study provides policy implications for the Nigerian government, emphasizing the need for

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Professor Thomas Count Dracula, MD, PhD

Distinguished Professor of Haematology Head — Experimental, Historical & Sensory Haematology Vlad the Impaler University, Wolf’s Lane, Wooden Stakes Grove 666, Transylvania.

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