“Anybody who says he is coming,” the Executive Chairman of the Nigeria Revenue Service said, “just ask them, ‘What will you do differently?’ The foreign exchange market has been substantially changed, tax administration has undergone a major overhaul and domestic refining has expanded. The foreign exchange reform has also removed some of the most damaging distortions of the old system. Removing the subsidy was painful, but it also changed the commercial environment in which domestic refining could become viable. The subsidy had to be addressed, the foreign exchange market repaired, revenue improved and the fiscal position made more credible.