The passage of Nigeria’s new tax reform law in June 2025 under President Bola Ahmed Tinubu was intended to address a long-standing structural weakness: how to expand the tax base without overburdening compliant taxpayers. At its core, the reform seeks to improve compliance, strengthen revenue collection, and reposition taxation as a credible instrument of governance. Yet, as with many well-intentioned policies, its success will ultimately depend not on legislative ambition but on enforcement capacity and institutional integrity.