Country of focus

Nigeria

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Our work in Nigeria

Research in Brief

Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis

April 2020
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Research in Brief

Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study

February 2020
Kenneth Amaeshi, Bongo Adi, Godson Ikiebey

Working Paper

Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis

January 2020
Neil McCulloch, Tom Moerenhout, Joonseok Yang

African Tax Administration Paper

Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study

September 2019
Kenneth Amaeshi, Bongo Adi, Godson Ikiebey

Partner Publication

Nigeria: No longer an oil state?

August 2019
Sarah Burns, Olly Owen

Working Paper

The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change

July 2019
Precious C. Akanonu, Joseph Ishaku, Chukwuka Onyekwena

Research in Brief

Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria

June 2019
Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

Research in Brief

Small Businesses and the Adoption of the Integrated Tax Administration System in Nigeria

June 2019
Uchenna Efobi, Ibukun Beecroft, Tanankem Belmondo
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….
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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…
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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…

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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…

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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…

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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…

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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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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
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