Country of focus

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

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