INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION

SUKUK BOND AND INFRASTRUCTURE DEVELOPMENT IN NIGERIA- LESSONS FROM THE SOUTH-WEST GEO-POLITICAL ZONE

BAMIDELE, AYODELE OLUBUNMI
February 6, 2026

Abstract

The infrastructural deficit in developing countries necessitates alternative financing mechanisms beyond government funding, with Sukuk bonds emerging as a viable solution. This study examines the role of Sukuk bonds in promoting infrastructural development in Nigeria’s South-West geopolitical zone. Using historical data from the Debt Management Office and case studies of Sukuk-funded projects, the study highlights the issuance, types, and Shariah-compliant principles of Sukuk, including Ijara, Musharaka, Murabaha, Mudaraba, Istisna, and Salam structures. The analysis demonstrates that Sukuk financing has facilitated the development and rehabilitation of critical road networks, such as the Benin-Ofosu-Ore-Ajebandele-Shagamu dual carriageway and the Ibadan-Ilorin road, thereby addressing funding gaps, reducing project completion times, and boosting investor participation. Lessons from the South-West experience emphasize the importance of government intervention, public-private partnerships, long-term planning, diversified funding sources, regional cooperation, and inclusive infrastructure for sustainable economic growth. The study concludes that Sukuk bonds represent an effective and replicable financing tool for infrastructure development in Nigeria, enhancing financial inclusion, capital market depth, and economic growth prospects.

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INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION

Published in INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION

ISSN: 3027-0378

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