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
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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Research to Policy: NTRN research presented at the Nigeria Governors’ Forum
30 October 2019

Research to Policy: NTRN research presented at the Nigeria Governors’ Forum

NTRN grantee Dr Abdulsalam Mas’ud participated in the Nigeria Governors’ Forum‘s (NGF) Internally Generated Revenue Peer Learning Event ‘The Imperative…

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NTRN Coordinator visits University of Ife Tax Club
23 October 2019

NTRN Coordinator visits University of Ife Tax Club

The Nigerian Tax Research Network (NTRN) was invited to speak at the Tax Club at Obafemi Awolowo University of Ife…

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Call for papers: Nigerian Tax Research Network Conference (Closed)
15 October 2019

Call for papers: Nigerian Tax Research Network Conference (Closed)

The Nigerian Tax Research Network (NTRN) is pleased to invite submissions for research-based presentations at its 2019 meeting scheduled for…

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Call for proposals: Tax Analysis and Policy-Oriented Research Capacity Building Programme (Closed)
15 October 2019

Call for proposals: Tax Analysis and Policy-Oriented Research Capacity Building Programme (Closed)

The Nigerian Tax Research Network (NTRN), in partnership with the International Centre for Tax and Development (ICTD) and the Federal…

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Better Tax initiative launched in Nigeria
29 May 2019

Better Tax initiative launched in Nigeria

The Nigerian Economic Summit Group (NESG) launched the Better Tax initiative on May 15th in Lagos. The initiative seeks to…

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NTRN engages with University of Lagos students and researchers
13 May 2019

NTRN engages with University of Lagos students and researchers

On April 30th, the coordinator of the Nigerian Tax Research Network (NTRN), Michael Falade, visited the University of Lagos to…

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Completed

Acceptance of e-Tax Filling by Micro-entrepreneurs in North-Western Nigeria

Start date: 15/05/2018

Completed

Bridging the gap between tax avoidance and compliance: can the framing of tax as a responsible business practice help?

Start date: 30/05/2018

Completed

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

Start date: 15/04/2018
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