Nigeria: Government Policy & Public Finance

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Welcome to the Mondaq Strategy homepage, here you will find thought leadership articles, podcasts, videos and webinars providing insights covering topics such as Economic Analysis, Government Policy, Public Finance, Investment Strategy, Management and Industry Updates and Analysis.
Article
Nigeria’s Emerging Mining Renaissance: Lithium Discoveries, Billions In Investments, And A 7-Point Agenda – Is Real Transformation Imminent?
Nigeria's solid minerals sector has reached a pivotal moment with the inauguration of West Africa's largest lithium processing plant and the discovery of major mineral deposits in Kaduna State, alongside billions in committed investments. Minister Dele Alake's seven-point reform agenda is driving regulatory tightening, revenue growth, and a shift from raw exports to local processing, yet the question remains whether these developments represent genuine transformation or another fleeting opportunity constrai
Nigeria Energy
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Tope Adebayo LP
Article
Nigeria’s Tax Reset And The Free Zone Regime: Implications For Free Zone Operators
This article examines the implications of Nigeria's tax administration transition for enterprises regulated by the Nigeria Export Processing Zones Authority (NEPZA) and the Oil and Gas Free Zones Authority (OGFZA). It considers the pre-reform legal position, the structural changes introduced by the Nigeria Tax Administration Act, and how those changes affect NEPZA and OGFZA regulated entities.
Nigeria Tax
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Streamsowers & Kohn
Article
Re Assessing The Validity Of The Taxes And Levies (April 2026)
The Supreme Court's recent decision in A.G. Abia State v. Imo Trans. Co. Ltd. has reignited debate over the constitutional validity of Nigeria's Taxes and Levies (Approved List for Collection) Act, 1998. This article examines whether the Act, originally promulgated as a military decree to combat multiple taxation, can withstand constitutional scrutiny given its alleged supremacy claims over the Constitution and potential conflicts with Nigeria's federal division of tax powers.
Nigeria Tax
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G ELIAS