By Karen James
At the just-concluded Strategic Retreat of the Joint Tax Board (JTB), held at the serene Warm Springs Resort in Ikogosi, Ekiti State, Anambra State emerged in the spotlight as the undisputed leader in informal sector tax technology and innovation.
This recognition came on the heels of a groundbreaking technical paper presented by the Executive Chairman of the Anambra State Internal Revenue Service (AiRS), Dr. Greg Ezeilo, titled “Revenue Assurance in the Informal Sector.”

Key Revenue Assurance Principles
In his presentation, Dr. Ezeilo underscored what he described as the ground norms for effective revenue assurance in Nigeria’s informal sector. These principles include:
No Data, No Tax, No Revenue.
The role of middlemen must be eliminated for effective tax administration.
Where unavoidable, middlemen should be digitized to ensure accountability.
Personal ethos and integrity of field revenue officers are non-negotiable.
Leveraging quality Leader-Member Exchange (LMX), especially between Executive Chairmen and their principals, is a critical asset for success.
Technology Innovations Driving Anambra’s Success
To demonstrate practical applications of these principles, Dr. Ezeilo showcased two cutting-edge technology solutions currently deployed in Anambra’s informal sector:
TransPay Technology – a digital payment platform revolutionizing revenue collection in the transport sector, significantly improving efficiency and compliance.
Anambra e-Market Business Enterprise (AMBE) – an innovation that enables comprehensive enumeration of market traders and operators. It also integrates automated ledgers for all market-related taxes, including personal income tax, withholding tax on rentals, and capital gains tax on property sales.
These innovations drew resounding commendations from JTB members, with several states—such as Zamfara—already requesting study visits to Anambra. Others have opted for virtual knowledge-sharing sessions with the AiRS. Notably, high-ranking members of the Board acknowledged Dr. Ezeilo as a subject matter expert on informal sector taxation in Nigeria, despite not yet being a ranking member of the JTB.
National Recognition and Deliberations
The retreat brought together top players in Nigeria’s tax sector, including:
Prof. Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy
Prof. Abiola Sani, Dean of the Faculty of Law, University of Lagos
Executive Chairmen of State Internal Revenue Services from across the federation
Declaring the retreat open, the Governor of Ekiti State expressed delight in hosting the event and highlighted his administration’s tax reforms, which have significantly boosted revenues in Ekiti. He pledged his full support throughout the retreat, urging participants to embrace peer-to-peer learning.
One of the highlights of the deliberations was Prof. Oyedele’s lecture on “Exploring Imperatives for Tax Harmonization at the Subnational Level.” In parallel, Dr. Ezeilo’s presentation on “Taxation of the Informal Sector: Relevant Provisions in the New Tax Laws and Strategies for Encouraging Formalization” was widely described as groundbreaking. Delegates praised Anambra’s approach for boosting transparency, enhancing compliance, and reducing revenue leakages.
Beyond Tax: Culture and Tourism
Participants also enjoyed enriching cultural and tourism experiences in Ekiti State. They visited the world-famous Ikogosi Warm Springs—where hot and cold water streams flow side by side without mixing—and embarked on a scenic hike to the Arinta Waterfalls, leaving them with unforgettable memories of Ekiti’s natural beauty.
Anambra as a Model State
The retreat closed with renewed commitments from participants to strengthen tax systems in their respective states. With its pioneering digital solutions and forward-thinking reforms, Anambra has firmly positioned itself as Nigeria’s model state for informal sector taxation.
This recognition also reflects the visionary leadership of Prof. Charles Chukwuma Soludo, CFR, Governor of Anambra State, whose administration continues to drive innovation, efficiency, and credibility in governance and revenue management.