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Nigeria

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Our work in Nigeria

Policy Brief

Taxing Mobile Money in Africa: Risk and Reward

July 2024
Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro, Christopher Wales

Working Paper

Research within Tax Administration: from Monitoring Revenue to Influencing Policy

July 2024
Adrienne Lees, Giulia Mascagni, Seid Yimam Mohamed, Girma Gebretsadik, Mustapha Ndajiwo

Working Paper

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

July 2024
Hannelore Niesten, Isaac Kobina Amoako, Bala Dahiru Abdullahi

Research in Brief

Protests, Fiscal Redistribution, and Government Responses: Evidence from Nigeria

April 2024
Belinda Archibong, Tom Moerenhout, Evans Osabuohien

Working Paper

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

April 2024
Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

Research in Brief

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

March 2024
Karishma Banga, Alexander Beyleveld

Working Paper

Protest Matters: The Effects of Protests on Economic Redistribution

December 2023
Belinda Archibong, Tom Moerenhout, Evans Osabuohien

Working Paper

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

November 2023
Giovanni Occhiali
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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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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