Imagine a bustling market in the heart of Lagos, filled with blue-collar workers and traders of all scales—civil servants retiring home after a very long day, street vendors selling roasted corn and mega-merchants dealing in electronics. This market represents Nigeria's economy, vibrant but uneven. Some workers contribute their fair share to maintain the nation's infrastructure, while others slip through the cracks, exploiting loopholes or avoiding contributions altogether. The nation’s tax administration, historically disorganized, has struggl