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ASSESSMENT ON SECTORAL IMPACT OF NIGERIA’S TAX REFORMS: A CASE STUDY OF LISTED OIL & GAS FIRMS (2020–2025)
As Nigeria reengineers its tax landscape, the oil and gas sector faces new fiscal realities. This study, Assessment of S...
Chapters
5
Research Type
mixed
Delivery Time
24 Hours
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Background to the Study
Taxation plays a pivotal role in the economic architecture of resource-rich nations, serving both as a revenue mobilization tool and a policy lever for sectoral regulation. In Nigeria, where oil and gas have long constituted the backbone of the economy—accounting for over 90% of foreign exchange earnings and about 60% of government revenue (CBN, 2022)—the interface between tax policy and the performance of the hydrocarbon sector is particularly consequential. Over the ye...
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