Joint Revenue Board pushes data-driven tax system as reform challenges persist

The Joint Revenue Board (JRB) has advocated for increased reliance on data and analytics to enhance tax administration in Nigeria, as the country enters the second year of its tax reform program. This recommendation was made during the JRB's 160th meeting, held in Kaduna State from September 1 to 3, 2026. The meeting, themed "One Year of Tax Reform: Assessing Progress and Addressing Challenges," reviewed the progress made since the introduction of new tax laws on January 1, 2026, and highlighted ongoing challenges that need to be addressed to sustain the reform's gains.

The JRB recognized notable advancements in the first year of the tax reform, particularly the transition towards a more unified, technology-driven, and data-driven tax administration framework. However, it emphasized that significant implementation hurdles remain and demand continued focus. The Board underscored the critical role of data and analytics in contemporary tax administration, urging revenue authorities to persist in investing in robust data infrastructure, sophisticated analytical tools, and the necessary institutional capacity to transform data into actionable intelligence.

According to the Board, elevating data capabilities would facilitate more effective decision-making and enhance tax compliance rates. The JRB stated that the second year of reform implementation should concentrate on translating legislative changes into tangible administrative transformations and achieving measurable results. It identified improving the taxpayer experience, boosting voluntary compliance, enhancing revenue mobilization, and fostering greater public trust and confidence in the tax system as areas needing immediate attention.

The Board also praised states that have enacted the Harmonised Taxes and Levies Law and urged those yet to do so to accelerate action towards its enactment. Greater adoption of this law, the Board argued, would promote uniformity and harmonization in tax administration, helping to eliminate the duplication of taxes and levies across various subnational jurisdictions.

Despite the reform's promise of tax reduction as the government harmonizes taxes across governmental levels, recent reports indicate that businesses have not yet benefited, as they continue to struggle with multiple taxes, levies, and other government collections. Businesses assert that overlapping demands from federal, state, and local government agencies, along with contracted revenue collectors, are escalating their operating costs.

These concerns align with the Central Bank of Nigeria’s July 2026 Business Expectations Survey, which found that 70.8% of respondents cited high and multiple taxation as the primary obstacle to business operations, surpassing issues such as insecurity and high interest rates.