This study was a comparative review of Nigeria’s Finance Acts from 2019 to 2024, with a specific focus on addressing fiscal challenges related to tax equity, revenue generation, ease of doing business, and digital taxation. The study raised and answered four research questions. Using a descriptive research design and documentary analysis, the study engaged a purposive sampling technique targeting Nigeria’s Finance Acts from 2019-2024. The sampling frame was drawn from publications most impacted by fiscal policy reforms. The study employed descriptive statistics and content analysis to interpret qualitative data for the study. Results showed that while reforms such as VAT increases, introduction of tiered Company Income Tax, and digital service taxes have broadened the tax base and enhanced revenue collection, several flaws, including administrative, structural, and communication flaws, continue to hinder optimal performance. Some challenges like concurrent taxing authority, inconsistent enforcement, limited public engagement, and poor inter-agency coordination, weaken the policy efficiency and investor confidence. The study suggests that the top matters on the future Finance Acts list should be to focus on institutional strengthening, consolidation of tax laws, open stakeholder dialogue, and pro-poor fiscal measures. These strategic policy implications are very important in order to ensure a stable, inclusive, and growth-oriented fiscal framework for Nigeria’s long-term economic.

Keywords: Company Income Tax, Finance Acts, Nigeria, VAT.