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

Year: 2026

Type: article

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.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.18863055

Author: Ejim, Victory Ifunanya

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W7133505658

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