Eighteen Nigerian states have now domesticated the model harmonised taxes and levies law, marking a significant milestone in simplifying the subnational tax landscape. According to the Joint Revenue Board, the reform has reduced over 50 disparate collection items to nine standardised sub-heads and eliminated roadblocks for revenue collection. This shift aims to lower the cost of doing business, boost voluntary compliance, and curb revenue leakages. In Kaduna State, these reforms have reportedly increased tax compliance from 35 percent to 65 percent over three years. While the reform focuses on administrative efficiency, officials emphasised that the goal is not to hike taxes but to create a more transparent system that fosters taxpayer confidence.