2026 | Authored opinion | The Guardian
VAT, fiscal federalism, urgent need for Supreme Court clarification
Two-part article published 8-9 June 2026 under the byline Uzoma Francis Ubani, a historical form of his name.
← Dr Francis Uzoma Ubani
Public record
Research & publications
Dr Francis Uzoma Ubani, Ph.D., FCTI | Maroct
How to read this archive
Work, sources and status.
Authored articles and papers are separated from independent reporting about his views. One news story reproduced across outlets is treated as one coverage cluster. Manuscripts and institutional proposals are not represented as published or approved work.
Current research
Stamp duties on virtual assets
Maroct is developing a proposed transaction-to-treasury approach for qualifying virtual-asset stamp-duty events. It examines how a legally chargeable transaction could retain an auditable trail through identification, valuation, collection, treasury receipt, reconciliation and, where applicable, State attribution.
The aim is greater tax certainty, accountable revenue administration and clear exception review. This is research and policy work, not a live government system, an adopted official rule or a published journal article.
Discuss the researchUnder his byline
Authored work & papers
Original publisher or professional-body sources where available.
2020 | Conference paper | CITN
Stamp Duties Implementation and Effects on Stakeholders
Paper hosted by the Chartered Institute of Taxation of Nigeria; it includes his professional biography.
2022 | Presented paper | Nigerian Governors' Forum engagement
Stamp duties and the collective interests of the States
The presentation is documented in contemporaneous reporting. The original paper is not linked because public-release status has not been confirmed.
Independent reporting
Coverage & public interventions
These reports describe his positions or interviews. They are not articles authored by him or official findings on the legal questions discussed.
2026 | VAT debate
Call for a Supreme Court decision on VAT
Further reporting on his fiscal-federalism commentary.
2025 | Tax reform coverage cluster
Revenue allocation and the Eastern economic corridor
Reporting across several outlets on one set of tax-reform and regional-development comments; not multiple authored papers.
2024 | Stamp duties & EMTL
Letter to the FIRS Executive Chairman
Coverage of his position on Finance Acts and revenue allocation.
2023 | Finance Acts
Professional-body interventions
Reporting on petitions concerning the Finance Acts 2021 and 2022.
2022 | Stamp duties
Calls for State-level revenue clarity
Contemporaneous reporting on his stamp-duties arguments and Governors' Forum presentation.
Professional enquiries
Discuss the work.
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