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

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.