Country of focus

Nigeria

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Our work in Nigeria

Journal Article

Grounding ActionAid’s Tax Justice Campaigns in Nigeria

April 2022
Mª Josep Cascant-Sempere (Kas)

Working Paper

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

November 2021
Henry C. Edeh

Working Paper

The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria

June 2021
Adedeji Adeniran, Mma Amara Ekeruche, Chukwuka Onyekwena

African Tax Administration Paper

More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria

June 2021
Corné van Walbeek, Adedeji Adeniran, Iraoya Augustine

Journal Article

Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis

June 2021
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Journal Article

Building a Social Contract? Understanding Tax Morale in Nigeria

August 2020
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Journal Article

Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos

July 2020
Tom Goodfellow, Olly Owen

Factsheet

Tobacco Taxation in Nigeria

May 2020
Kirsten van der Zee
Why tax expenditure reporting is a missing link in financing for development
24 April 2026

Why tax expenditure reporting is a missing link in financing for development

Alexandra Readhead, Agustín Redonda, Christian von Haldenwang, Giovanni Occhiali, Giulia Mascagni, Harshil Parekh
With aid budgets shrinking and debt vulnerabilities mounting, the $4 trillion governments forgo annually through exemptions, credits, and preferential rates…
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How faith and culture shape accountability in Nigeria’s informal tax system
21 October 2025

How faith and culture shape accountability in Nigeria’s informal tax system

Jacob Aondohemba Iormbagah

In early October, I was in Cape Town for the 10th ATAF Annual Congress, where I presented my paper on…

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How Digital Public Infrastructure can define taxation in Africa
17 October 2025

How Digital Public Infrastructure can define taxation in Africa

Lucia Rossel
As Africa deepens its digital transformation, Digital Public Infrastructure (DPI) is redefining how governments identify, register, and engage taxpayers. From…
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Digital Public Infrastructure (DPI) and tax administration in Nigeria: the current state of play
10 October 2025

Digital Public Infrastructure (DPI) and tax administration in Nigeria: the current state of play

Abdulsalam Mas’ud
Nigeria has made significant strides in digitalising its tax administration over the past decade, with initiatives such as the Integrated…
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Taxing mobile money: Five critical strategies for policymakers
23 July 2024

Taxing mobile money: Five critical strategies for policymakers

Awa Diouf, Hannelore Niesten, Mary Abounabhan
Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….
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The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference
13 December 2023

The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference

Fabrizio Santoro
The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear…
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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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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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