Nigeria, Dec. 31 -- In discussions of tax reform, we often focus on new rates, incentive thresholds or reliefs for businesses and individuals. Yet, equally important is the question of how tax authorities at federal, state and local levels coordinate their work. That is where the institutional body formerly known as the Joint Tax Board (JTB) comes into view. From my review of the reform legislation and policy commentary, the JTB's successor structure is set to play a far more critical role in Nigeria's fiscal federalism era.

From Coordination to Consolidation

The Joint Tax Board was established decades ago to enable a loose form of coordination between the federal tax service and state internal revenue services, especially on personal i...