The Phantom Ledger: Algorithmic Taxation, Legislative Opacity, and the Crisis of Fiscal Intelligibility in Nigeria
Tamunosiki Markson
With the new Tax Acts slated to take effect in January 2026, Nigeria’s intended transition to automated, data-driven taxation is framed as a modernization effort to enhance efficiency and revenue generation. It is predicated on systems like TaxPro Max and technical collaboration with the French D...