In the face of these disputes, the Nigerian government needs to adopt an inclusive and cautious approach, listening to the voices of all stakeholders, especially those of the state governments. The government should balance the need to increase tax revenue with the goal of not overburdening citizens. Specifically, regarding VAT, it could consider a gradual adjustment to avoid causing excessive short-term impacts on people's livelihoods. At the same time, the policy of reducing corporate income tax should be implemented cautiously to ensure that it does not place undue pressure on state finances. The government should consider providing more support to state governments in the tax reform process to avoid exacerbating their fiscal challenges. Additionally, the government must ensure that the reform does not cut funding for education, technology, and infrastructure, which are essential for the country's long-term development.