**The Hidden Key to Nigeria's Revenue Reform Success** As Nigeria embarks on a major revenue reform, many are focused on the technical aspects of the new system. However, experts warn that the success of this initiative depends on a more intangible factor - the leadership mindset. Speaking at the 2026 NRS Leadership Retreat, Zacch Adedeji, the Executive Chairman of the Nigeria Revenue Service, emphasized that institutional transformation begins with personal transformation. He stressed that it is not just about having the right policies, digital platforms, or organisational charts, but about the character and willingness of leaders to adapt and evolve. **The Power of Personal Transformation** Adedeji drew on leadership research to highlight the importance of personal transformation in driving institutional change. He pointed out that leaders rarely fail due to a lack of intelligence or strategic thinking, but rather due to deeply ingrained beliefs about authority, control, and perfection. These beliefs can quietly undermine reform efforts, creating bottlenecks that slow innovation and responsiveness. In the Nigerian public sector, these patterns can be particularly damaging. When leaders expect everyone to operate at their personal speed or replicate their standards exactly, frustration grows, and the instinctive response is to increase control rather than reassess systems. This approach can erode trust, discourage initiative, and undermine institutional learning. **A Shift in Perspective** Adedeji shared a personal reflection on how his own drive for excellence shaped his management style. He realized that his commitment to high performance sometimes translated into rigid delegation and intense oversight, masking a deeper concern about accountability and failure. However, he acknowledged that this fear could fuel unnecessary mistrust and slow decision-making. His shift in perspective came with the realization that efficiency does not demand uniformity. Excellence, he said, demands a willingness to adapt and learn from others. This mindset shift is crucial for Nigeria's revenue reform success, as it allows leaders to build trust, encourage initiative, and drive innovation. **The Road Ahead** As Nigeria's revenue reform gains momentum, it is essential that leaders prioritize personal transformation and overcome hidden barriers to change. By doing so, they can create a culture of trust, innovation, and excellence, ultimately driving the success of the reform initiative. As Adedeji emphasized, the future of Nigeria's revenue reform depends on the leadership mindset, and it is up to leaders to make the necessary changes to ensure success.