International records / OpenAlex research

Digital Revenue Governance and Subnational Fiscal Autonomy in Nigeria: Insights from the 2025 Tax Reform Framework

Nigeria’s multi-tier fiscal system remains constrained by weak own-source revenue mobilisation and heavy reliance on federal transfers. This study analyses Nigeria’s 2025 Tax Reform Framework to examine how digitalisation is repositioned as a core instrument of revenue governance. Drawing on statutory analysis and comparative decentralisation literature, the article develops a conceptual framework linking digital revenue governance to subnational fiscal autonomy through three mechanisms: revenue visibility, administrative capacity, and accountability. The findings indicate that instruments suc…