Country of focus

Nigeria

Share

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
ICTD’s new web portal on taxation of digital financial services in Africa
25 July 2023

ICTD’s new web portal on taxation of digital financial services in Africa

Awa Diouf, Hannelore Niesten
Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services….
Read more
Read more
Mobile money tax: Is there a gender gap?
9 January 2023

Mobile money tax: Is there a gender gap?

Hannelore Niesten, Mary Abounabhan
Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS…
Read more
Read more
Is the Inclusive Framework tax deal in the interests of lower-income countries?
28 February 2022

Is the Inclusive Framework tax deal in the interests of lower-income countries?

Didier Jacobs

Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a high-level agreement on the…

Read more
Read more
Increasing collection of income taxes via property ownership: The Borno State experience
18 November 2021

Increasing collection of income taxes via property ownership: The Borno State experience

Mohammed Alkali, Mohammed Bashir Ali, John Audu Aziganu, Grema Bukar

Borno State, in north-eastern Nigeria, has faced intractable security challenges in the last decade that has led to the destruction…

Read more
Read more
Informal taxation in Nigeria: Significance, benefits and challenges
27 July 2021

Informal taxation in Nigeria: Significance, benefits and challenges

Jacob Aondohemba Iormbagah

Across Nigeria, a journey through rural communities and interaction with community members will expose you to the prevalence of self-financed…

Read more
Read more
West African governments must increase taxes on tobacco for better health and public finances
31 May 2021

West African governments must increase taxes on tobacco for better health and public finances

Jean Tesche

For more than 30 years, the World Health Organization (WHO) has designated May 31 as World No Tobacco Day, which…

Read more
Read more
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…
Read more
Read more
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…

Read more
Read more
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…
Read more
Read more
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…

Read more
Read more
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…

Read more
Read more
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…
Read more
Read more

Completed

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

Start date: 25/11/2019

Completed

The link between tax revenue allocation and tax morale in Nigeria

Start date: 26/11/2019

Completed

The Role of Information About Peer Behaviour on Tax Compliance in Nigeria: An Experimental Study

Start date: 27/11/2019

Current

Formalization, Tax Appeals, and Social Intermediaries in Lagos, Nigeria

Start date: 29/11/2019

Completed

Rethinking Tax Morale

Start date: 05/07/2019

Current

Subsidy Perceptions in Nigeria

Start date: 07/01/2019

Completed

Maximizing Revenue Generation from an Amnesty Program: Evidence from the Voluntary Asset and Income Declaration Scheme in Nigeria

Start date: 01/04/2018

Completed

Economic and Political Consequences of Revenue Composition across States in Nigeria

Start date: 18/04/2018
Back to Impact map