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.