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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
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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Research to Policy: NTRN research presented at the Nigeria Governors’ Forum
30 October 2019

Research to Policy: NTRN research presented at the Nigeria Governors’ Forum

NTRN grantee Dr Abdulsalam Mas’ud participated in the Nigeria Governors’ Forum‘s (NGF) Internally Generated Revenue Peer Learning Event ‘The Imperative…

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NTRN Coordinator visits University of Ife Tax Club
23 October 2019

NTRN Coordinator visits University of Ife Tax Club

The Nigerian Tax Research Network (NTRN) was invited to speak at the Tax Club at Obafemi Awolowo University of Ife…

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Call for papers: Nigerian Tax Research Network Conference (Closed)
15 October 2019

Call for papers: Nigerian Tax Research Network Conference (Closed)

The Nigerian Tax Research Network (NTRN) is pleased to invite submissions for research-based presentations at its 2019 meeting scheduled for…

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Call for proposals: Tax Analysis and Policy-Oriented Research Capacity Building Programme (Closed)
15 October 2019

Call for proposals: Tax Analysis and Policy-Oriented Research Capacity Building Programme (Closed)

The Nigerian Tax Research Network (NTRN), in partnership with the International Centre for Tax and Development (ICTD) and the Federal…

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Better Tax initiative launched in Nigeria
29 May 2019

Better Tax initiative launched in Nigeria

The Nigerian Economic Summit Group (NESG) launched the Better Tax initiative on May 15th in Lagos. The initiative seeks to…

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NTRN engages with University of Lagos students and researchers
13 May 2019

NTRN engages with University of Lagos students and researchers

On April 30th, the coordinator of the Nigerian Tax Research Network (NTRN), Michael Falade, visited the University of Lagos to…

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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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