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Nigeria

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Our work in Nigeria

Partner PublicationPolicy Brief

Diagnostic Assessment of Property Tax in Nigeria – The Case of Ekiti State

January 2026
Timothy Onechojon Usman, Abdulsalam Mas’ud, Mustapha Ndajiwo, Michael Falade

Partner PublicationPolicy Brief

Diagnostic Assessment of Property Tax in Nigeria – The Case of Kaduna State

September 2025
Abdulsalam Mas’ud, Timothy Onechojon Usman, Mustapha Ndajiwo, Michael Falade

Research in Brief

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

May 2025
Mary Ongore, Prisca Musibi

Working Paper

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

May 2025
Mary Ongore, Prisca Musibi

Journal Article

Missing the forest for the trees: Ekiti State’s quest for forestry revenue and its impact on forest managers

February 2025
Giovanni Occhiali, Michael Falade

Journal Article

Taxing high-net-worth individuals in Nigeria: Challenges and opportunities for policy-makers from a preliminary investigation

February 2025
Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

Policy Brief

Exploring the Development of Mobile Money Markets and Revenue Collection from Digital Financial Services Taxes in Africa

August 2024
Hannelore Niesten, Christopher Wales

Research in Brief

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

July 2024
Giovanni Occhiali, Michael Falade, Evert-jan Quak
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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Call for research proposals: Nigerian Tax Research Network (Closed)
1 February 2019

Call for research proposals: Nigerian Tax Research Network (Closed)

The ICTD is calling for research proposals in relation to the Nigerian Tax Research Network (NTRN). The NTRN is an…

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Nigerian Tax Research Network holds second annual meeting in Abuja
19 November 2018

Nigerian Tax Research Network holds second annual meeting in Abuja

The Nigerian Tax Research Network recently held its second annual meeting on October 24th and 25th on the theme ‘Revenue…

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Call for papers: Nigerian Tax Research Network Conference
10 September 2018

Call for papers: Nigerian Tax Research Network Conference

The Nigerian Tax Research Network (NTRN) is pleased to invite submissions for research-based presentations at its 2018 meeting scheduled for…

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FIRS assisting researchers with access to tax data through NTRN
4 June 2018

FIRS assisting researchers with access to tax data through NTRN

We are happy to announce that following the Memorandum of Understanding signed between the ICTD and the Federal Inland Revenue…

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ICTD signs MOU with FIRS for collaboration on tax research in Nigeria
10 November 2017

ICTD signs MOU with FIRS for collaboration on tax research in Nigeria

FIRS Executive Chairman Tunde Fowler and ICTD CEO Professor Mick Moore after signing the MOU.  On September 13th, the ICTD…

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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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