Country of focus

Nigeria

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Our work in Nigeria

Research in Brief

Variations in Accountability Systems of Informal Taxation Across Regions in Kaduna State

July 2026
Jacob Aondohemba Iormbagah

Research in Brief

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Working Paper

Assessing Nigeria’s Alignment with International Tax Standards: Adoption, Implementation, Relevance and Impact

June 2026
Marie-Louise Aren

Working Paper

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Research in Brief

From Commitment to Effective Utilisation: Evaluating Nigeria’s Implementation of Tax Standards for Exchange of Information

May 2026
Bala Dahiru Abdullahi, Bilal Hamza Imam

Working Paper

From Commitment to Effective Utilisation: Evaluating Nigeria’s Implementation of Tax Standards for Exchange of Information

May 2026
Bala Dahiru Abdullahi, Bilal Hamza Imam

Working Paper

Variations in Accountability Systems of Informal Taxation Across Regions in Kaduna State, Nigeria

February 2026
Jacob Aondohemba Iormbagah

Working Paper

Taxing Plastic and Solid Waste in a Decentralised System: Evidence and Design Lessons from Uganda

January 2026
Dan Ngabirano, Giovanni Occhiali
Why tax expenditure reporting is a missing link in financing for development
24 April 2026

Why tax expenditure reporting is a missing link in financing for development

Alexandra Readhead, Agustín Redonda, Christian von Haldenwang, Giovanni Occhiali, Giulia Mascagni, Harshil Parekh
With aid budgets shrinking and debt vulnerabilities mounting, the $4 trillion governments forgo annually through exemptions, credits, and preferential rates…
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How faith and culture shape accountability in Nigeria’s informal tax system
21 October 2025

How faith and culture shape accountability in Nigeria’s informal tax system

Jacob Aondohemba Iormbagah

In early October, I was in Cape Town for the 10th ATAF Annual Congress, where I presented my paper on…

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How Digital Public Infrastructure can define taxation in Africa
17 October 2025

How Digital Public Infrastructure can define taxation in Africa

Lucia Rossel
As Africa deepens its digital transformation, Digital Public Infrastructure (DPI) is redefining how governments identify, register, and engage taxpayers. From…
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Digital Public Infrastructure (DPI) and tax administration in Nigeria: the current state of play
10 October 2025

Digital Public Infrastructure (DPI) and tax administration in Nigeria: the current state of play

Abdulsalam Mas’ud
Nigeria has made significant strides in digitalising its tax administration over the past decade, with initiatives such as the Integrated…
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Taxing mobile money: Five critical strategies for policymakers
23 July 2024

Taxing mobile money: Five critical strategies for policymakers

Awa Diouf, Hannelore Niesten, Mary Abounabhan
Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….
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The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference
13 December 2023

The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference

Fabrizio Santoro
The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear…
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New ICTD research shows uneven adoption of international tax standards by lower-income countries
29 June 2026

New ICTD research shows uneven adoption of international tax standards by lower-income countries

Martin Hearson, Frederik Heitmüller
This paper by Martin Hearson, Frederich Heitmüller and Florian Dierich, draws together findings across all seven country case studies, identifying…
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ICTD early-career researchers submit PhDs, advancing tax research in low-income countries
10 March 2026

ICTD early-career researchers submit PhDs, advancing tax research in low-income countries

Adrienne Lees, Sripriya Iyengar Srivatsa

The International Centre for Tax and Development (ICTD) is proud to announce that two of its early-career researchers, Adrienne Lees…

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Nigeria’s historic tax reform led by ICTD tax course alum
18 August 2025

Nigeria’s historic tax reform led by ICTD tax course alum

Nigeria has taken a landmark step in overhauling its tax and revenue systems with the passage of four sweeping new…
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ICTD launches new community of practice on informality and tax
27 May 2025

ICTD launches new community of practice on informality and tax

Vanessa van den Boogaard, Max Gallien

Revenue authorities, researchers and civil society actors now have a space to map new ways for policymakers to engage with…

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Stakeholder meeting on taxing the informal sector held in Abuja
27 March 2023

Stakeholder meeting on taxing the informal sector held in Abuja

Nigeria is facing a looming fiscal crisis, with its debt servicing equal to the revenue it generates. More than half…

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New interactive site on taxing tobacco in West Africa
31 May 2022

New interactive site on taxing tobacco in West Africa

Did you know cigarettes have actually become more affordable in Africa over the last four years? Find out how tobacco…
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Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Current

A comparative Analysis of the E-Transfer Levies in Ghana and Nigeria: Lessons and Experiences for the Taxation of Digital Financial Services

Start date: 12/04/2023

Completed

The Collateral Effects of Evictions on Property Tax Morale: Class, Preferences and Signals from the State

Start date: 03/11/2021

Current

An Empirical Study for the Case for the Introduction of Advance Pricing Agreements in Low and Lower-Middle Income Countries

Start date: 01/11/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Current

Tobacco tax reform in West Africa

Start date: 22/10/2018

Completed

Disentangling the Effects of Ethnicity and Social Intermediaries on Informal Sector Tax in Lagos, Nigeria

Start date: 01/03/2020

Completed

Estimating the Impact of Tax or Price Measures on Tobacco Smoking Onset and Cessation

Start date: 18/11/2019
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