The Nigerian government addresses export-related tax evasion and illicit financial flows through:

1. Automation of tax processes: The Federal Inland Revenue Service (FIRS) has automated tax filing and payment systems to reduce human interference and increase transparency.

2. Tax incentives: The government offers tax incentives to exporters who comply with tax regulations.

3. Export certification: The Nigerian Export Promotion Council (NEPC) issues certificates of origin, ensuring compliance with international standards and regulations.

4. Regular audits: The FIRS and NEPC conduct regular audits to detect and prevent tax evasion.

5. Whistleblower policy: The government has established a whistleblower policy, encouraging reporting of tax fraud and illicit financial flows.

6. Anti-money laundering regulations: The Nigerian Financial Intelligence Unit (NFIU) monitors and prevents money laundering and terrorist financing.

7. International cooperation: Nigeria collaborates with international organizations and countries to share information and best practices in combating tax evasion and illicit financial flows.

8. Tax laws and regulations: The government has enacted laws and regulations, such as the Tax Amnesty Programme, to address tax evasion and illicit financial flows.

9. Enforcement agencies: The Economic and Financial Crimes Commission (EFCC) and the Independent Corrupt Practices and Other Related Offences Commission (ICPC) investigate and prosecute tax-related crimes.

10. Transparency in government revenue: The government publishes regular reports on tax revenue and exports, increasing transparency and accountability.