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
Contact
28 April 2021

Digitising taxation in Nigeria: Challenges and recommendations

Abimbola AbdurRahman Lekki

In 2016, Nigeria’s Presidential Enabling Business Environment Council recognised that Nigeria should not be left behind in the emerging digitisation…

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Insecurity underpins property rights in Lagos – no matter what class you are
30 July 2020

Insecurity underpins property rights in Lagos – no matter what class you are

Olly Owen, Tom Goodfellow

Recurrent episodes of marginal communities being evicted from the waterfronts of Lagos have made global media headlines over the last…

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Why Nigeria needs a huge tobacco tax hike to curb smoking
25 February 2020

Why Nigeria needs a huge tobacco tax hike to curb smoking

Laura Rossouw

Cigarette sales in most African countries are going up all the time. But smoking rates are much lower than in…

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Enforcement, facilitation and trust: why pay taxes?
8 November 2019

Enforcement, facilitation and trust: why pay taxes?

Marijn Verhoeven, Wilson Prichard

The government of Kaduna State, Nigeria, has been working to increase tax collection by broadening the tax base, investing in…

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Broadening Nigeria’s revenue base: Can little drops of taxes make a mighty nation?
15 August 2019

Broadening Nigeria’s revenue base: Can little drops of taxes make a mighty nation?

Uzochukwu Uchechukwu Alutu

Nigeria’s dependence on oil Nigeria relies more on oil than it does on direct taxes or any other forms of…

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Tax and Accountability: How to strengthen the links?
9 July 2019

Tax and Accountability: How to strengthen the links?

David Pedley, Rhiannon McCluskey

British civil servants sign up to core values enshrined in the Civil Service Code: integrity, honesty, objectivity and impartiality. Implicit…

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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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