Country of focus

Nigeria

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Our work in Nigeria

Working Paper

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

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

African Tax Administration Paper

Small Business Use of the Integrated Tax Administration System in Nigeria

May 2019
Uchenna Efobi, Ibukun Beecroft, Tanankem Belmondo

Research in Brief

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

May 2019
Abdulsalam Mas’ud

Working Paper

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

May 2019
Abdulsalam Mas’ud

Research in Brief

Integrating Tax Challenges of Local Market Traders in International Tax Justice Campaigns

June 2018
Mª Josep Cascant-Sempere (Kas)

Working Paper

Tax Unrest Among Market Traders: The Local Side of ActionAid’s International Tax Justice Campaign in Nigeria

May 2018
Mª Josep Cascant-Sempere (Kas)

Working Paper

Taxation, Property Rights and the Social Contract in Lagos

January 2018
Tom Goodfellow, Olly Owen

Research in Brief

Taxation, Property Rights and the Social Contract in Lagos

January 2018
Tom Goodfellow, Olly Owen
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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Job Opportunity: Programme Manager, DIGITAX
6 April 2022

Job Opportunity: Programme Manager, DIGITAX

Closing date for applications: Saturday, 30th April 2022 The International Centre for Tax and Development is seeking a Programme Manager…

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Nigerian Tax Research Network appoints two new experts to advisory board
29 July 2021

Nigerian Tax Research Network appoints two new experts to advisory board

Two new members have recently been appointed to the advisory board of the ICTD’s Nigerian Tax Research Network (NTRN). Ms…

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Understanding how lower-income countries participate in global tax negotiations
14 January 2021

Understanding how lower-income countries participate in global tax negotiations

Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made…

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Our new resource page on tobacco taxation
3 June 2020

Our new resource page on tobacco taxation

May 31st was World No Tobacco Day. Every year, tobacco use causes more than 8 million deaths globally, and 80%…

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ICTD hosts Ronald Waiswa and Michael Falade as Visiting Fellows at IDS
10 February 2020

ICTD hosts Ronald Waiswa and Michael Falade as Visiting Fellows at IDS

The ICTD is delighted to have hosted Ronald Waiswa and Michael Falade as Visiting Fellows at the Institute of Development…

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Researchers and policymakers gather to discuss tax and technology in Nigeria
5 December 2019

Researchers and policymakers gather to discuss tax and technology in Nigeria

On December 5 and 6th, members and stakeholders of the Nigerian Tax Research Network are gathered in Abuja for the…

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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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