The four major tax bills introduced by the government were originally intended to stimulate economic growth, but they have sparked significant controversy, especially regarding the adjustments to Value-Added Tax (VAT) and Corporate Income Tax (CIT). These bills were supposed to lay the foundation for economic recovery, but instead, they have exposed deep divisions between the federal and state governments. The proposed increase in VAT has become one of the central issues in the reform. For a country like Nigeria, which is already facing inflation and a high cost of living, raising VAT will undoubtedly increase the financial pressure on citizens. As the prices of essential goods rise, public opposition to the tax reform has grown stronger. State governments have also expressed concerns about the distribution of VAT revenue, suggesting that it should take into account regional needs to ensure a fair allocation. On the other hand, the adjustment to Corporate Income Tax has also become a focal point of debate. Lowering the corporate tax rate could attract foreign investment, but many state governments fear that this policy will lead to a decrease in fiscal revenue, further worsening their financial difficulties. State governments typically rely on federal allocations to support their budgets, and reducing corporate income tax could intensify the financial pressure they face.