Prof. Abiola Sanni is a Professor of Commercial Law with specialty in Tax Law. He occupies an endowed Chair as the Lagos State Professor of Tax & Fiscal Matters in the University of Lagos where he teaches Law of Taxation, Company Law and Law of Contract at the masters and undergraduate classes. He bagged his Bachelor and Master of Laws Degrees from Obafemi Awolowo University, Ile-Ife (OAU) in 1989 and 1992 respectively and doctorate degree in from University of Lagos in 2010.  He started his teaching career in OAU as a Junior Trainee Fellow in 1991; rose through the ranks to the position of Lecturer 1 and served as an Acting Head, Department of Commercial Law before transferring his service to University of Lagos in 1999.  

In 2002, he won the prestigious  Fulbright Fellowship for foreign scholars coordinated by the United States Department of State Bureau of Educational and Cultural Affairs. He did the 10 months Fellowship at the International Tax Programme of Beasley School of Law, Temple University, Philadelphia, USA where he was also appointed a Research Fellow of the Institute of International Law and Policy of the same University during the same period.

Sanni served as the Chairman of the National Committee on the Review of the Nigerian Tax Policy in 2016 an assignment the Committee completed in a record time of 6 weeks.