The Nigeria Tax Act 2025 and Offshore Energy: Unlocking Ocean Rents for National Development
2025年ナイジェリア税法と海洋エネルギー：国家開発のための海洋レントの解放 (AI 翻訳)
Joshua Nwanosike
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの2025年税法が海洋エネルギーからの収益（海洋レント）を適切に捕捉しているかを批判的に検討する。法人税やロイヤルティ、インセンティブなどを分析し、収益捕捉の脆弱性や持続可能な開発との不整合を指摘する。最終的に、海洋レントの強化、開発基金の設置、透明性向上、ブルーエコノミーや脱石油戦略との統合を提言する。
English
This study critically examines Nigeria's 2025 Tax Act in capturing 'ocean rents' from offshore energy for sustainable development. Through doctrinal analysis, it identifies gaps in revenue capture, transparency, and alignment with sustainability goals, and recommends strengthening rent mechanisms, ringfenced funds, and integration with blue economy and post-oil transition strategies.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本はエネルギー輸入国であり、ナイジェリアのような資源国の税制は直接関係しないが、海外資源投資における租税ガバナンスやエネルギー移行策の参考になり得る。また、ブルーエコノミーの観点から海洋資源利用の持続可能性を考える上で示唆を与える。
In the global GX context
This paper contributes to the global discourse on fiscal policy for energy transition, particularly in developing resource-rich countries. It highlights challenges in aligning taxation with sustainable development and blue economy objectives, relevant for international frameworks on climate finance and just transition.
👥 読者別の含意
🔬研究者:Scholars in energy law, fiscal policy, and sustainable development will find a detailed case study of Nigeria's offshore tax regime and its reform proposals.
🏢実務担当者:Corporate sustainability teams operating in Nigeria's offshore sector should note potential tax changes affecting cost structures and compliance obligations.
🏛政策担当者:Policymakers in resource-rich developing countries can learn from Nigeria's experience in designing fiscal regimes that balance revenue capture with investment and sustainability.
📄 Abstract（原文）
The strategic exploitation of Nigeria's offshore energy resources presents a critical opportunity for national development, yet the effectiveness of fiscal mechanisms in capturing ocean rents remains insufficiently examined within legal scholarship. In Nigeria, where offshore hydrocarbons constitute a dominant source of public revenue, the central challenge lies in optimising tax-based rent capture to finance sustainable development while maintaining investment attractiveness and economic competitiveness. This study critically interrogates the positioning of the Nigerian Tax Act as a framework for offshore energy governance, assessing its adequacy in capturing ocean rents and facilitating equitable and sustainable fiscal outcomes. Adopting a doctrinal and analytical methodology, the research examines the structure and scope of offshore taxation under the Tax Act, the effectiveness of rent-capturing instruments, and the alignment of fiscal provisions with national development imperatives. The analysis evaluates corporate income taxation, royalties, incentives, profit-based levies, and fiscal concessions in offshore energy operations, highlighting persistent gaps in revenue capture, transparency, and intergenerational equity. Drawing insight from Nigeria's fiscal regime and offshore tax governance, the study reveals that while the Nigeria Tax Act 2025 provides a formal legal basis for revenue collection, it is constrained by weak valuebased rent mechanisms, fiscal leakages, and misalignment with sustainable development objectives. The research recommends strengthening rent-capture provisions, instituting ringfenced development funds, enhancing transparency and accountability, and integrating fiscal design with national Blue Economy and post-oil transition strategies, thereby positioning offshore energy taxation as a transformative instrument for national development.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.2139/ssrn.6126946first seen 2026-07-01 05:49:58
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。