Benjamin-Akaogu, Eberechukwu; Onwumelu, Utonwa - 2022
On 31st December 2021, the President of Nigeria, Muhammadu Buhari signed into law, the Finance Act, 2021 (the “Finance Act”). The enactment of the Finance Act is an indication of the strong drive of the Federal Government of Nigeria to shore-up her budget deficit, boost revenue generation...