Who owns Nigeria’s offshore oil wealth: the states along the coastline or the federation itself? This #Casefiles entry examines Attorney-General of the Federation v. Attorney-General of Abia State & 35 Ors. (2002), the landmark Supreme Court decision that reshaped derivation, resource control, and fiscal federalism in Nigeria.

Nigeria’s 2025 tax reforms do more than amend tax rules. They redesign the architecture of fiscal governance itself. This paper examines how institutional consolidation, procedural uniformity, and expanded administrative powers reshape federalism, compliance behavior, and the balance between efficiency and legal restraint.

Tax reform is not only about rates and revenue. It is also about coordination. This article examines the new Joint Revenue Board, the body replacing the Joint Tax Board, and explores how it could reshape tax administration, dispute resolution, taxpayer registration, and fiscal federalism across Nigeria.

Nigeria may soon expand from 36 to 42 states, but will more states deliver better governance? This article examines the latest state creation proposal, tracing the history of state formation in Nigeria and questioning whether political fragmentation addresses the country’s deeper challenges of accountability, development, and fiscal sustainability.

Nigeria’s 2025 tax overhaul is the most ambitious restructuring of the country’s fiscal system in decades. This piece breaks down the four new tax laws, examining what they change, how they affect citizens and businesses, and whether the reforms can deliver meaningful economic transformation beyond legislative ambition.