Dr Francis Uzoma Ubani, Ph.D., FCTI

Professional biography

Taxation. Fiscal federalism. State revenue.

Dr Francis Uzoma Ubani, Ph.D., FCTI, is a tax practitioner, public-finance consultant and Managing Consultant and Chief Executive Officer of Maroct Consultants Group. His work focuses on stamp duties, transaction taxes, State revenue administration and the constitutional allocation of taxing powers in Nigeria.

His practice has included tax recovery and policy questions affecting subnational governments. A CITN-hosted conference paper and professional biography identifies him as a stamp-duties specialist and describes more than 25 years' experience in tax matters, entrepreneurship, business and management consulting.

Education and professional standing

The CITN biography records B.Sc. and MBA degrees in strategic business and management. He is a Fellow of the Chartered Institute of Taxation of Nigeria (FCTI).

Public policy and research

His 2020 CITN paper examined stamp-duty implementation. During a 2022 Nigerian Governors' Forum engagement, he presented on a united State approach to stamp-duty questions. He has also contributed to public debate on Finance Act provisions, electronic money transfer levies and VAT. In June 2026, The Guardian published his two-part opinion on VAT and fiscal federalism. He was also listed as a speaker at the National Tax Forum 2026.

His current policy interests include tax harmonisation, taxpayer protection, digital tax administration and virtual-asset taxation. Maroct's virtual-asset stamp duties work is a proposed transaction-to-treasury framework, not an approved government programme.