Part 9/9:
As the public hearing concluded its discussions, insights from the Chartered Institute of Taxation of Nigeria exemplified the multifaceted considerations that must guide the ongoing reform efforts. The endeavor to improve tax administration, spur economic growth, and build public trust demands not just careful legislation, but strong leadership and a commitment to equity in tax obligations. With sufficient political will and thoughtful implementation, Nigeria stands at the cusp of transformative tax reforms that could benefit all tiers of governance and the citizens alike.