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
What Nigerians really think about tax
25 March 2019

What Nigerians really think about tax

Neil McCulloch, Tom Moerenhout

Nigeria’s performance on collected taxes is poor. Non-oil revenue in the country is around 3-4 percent of GDP, far below…

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Why better tax research is crucial to Nigeria’s development
24 March 2019

Why better tax research is crucial to Nigeria’s development

Mustapha Ndajiwo

There is an international consensus that taxation is a critical means for financing sustainable development. It is estimated that a…

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Tax Justice – How to integrate local experiences into an international campaign?
1 August 2018

Tax Justice – How to integrate local experiences into an international campaign?

Mª Josep Cascant-Sempere (Kas)
What does tax justice mean at the local level, and how can the experiences of informal market traders be linked…
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The Land Use Charge controversy in Lagos: What lessons to learn?
23 July 2018

The Land Use Charge controversy in Lagos: What lessons to learn?

Bukola Bolarinwa, Olly Owen, Tom Goodfellow

Since the turn of the millennium, the Lagos State government has made no secret of its ambitious plans to become…

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Taxation of Digital Companies: Facebook as a Case Study
20 December 2017

Taxation of Digital Companies: Facebook as a Case Study

Obafemi Awolowo University Tax Club

Nigeria is one of the fastest-growing online nations on earth, with 91.6 million Nigerians online as of mid-2017, according to…

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Reducing Incentives for Fiscal Indiscipline at Nigeria’s Subnational Government Level
18 January 2017

Reducing Incentives for Fiscal Indiscipline at Nigeria’s Subnational Government Level

Eustace Uzor

The need to achieve fiscal convergence and consolidation in Nigeria cannot be overemphasised. This is especially important considering that the…

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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

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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