Nigerian Tax Research Network

Programme

Nigerian Tax Research Network

The NTRN is dedicated to enhancing the generation and exchange of tax knowledge in Nigeria. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. Stakeholders include tax practitioners and researchers from Nigerian and international institutions, as well as donors and civil society organisation working on tax issues in Nigeria.

Nigerian Tax Research Network

Key Resources

Nigerian Tax Research Network Library

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

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

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

Digitalisation and Subnational Tax Administration in Nigeria

November 2023
Abdulsalam Mas’ud, Sani Damamisau Mohammed, Yusuf Abdu Gimba

African Tax Administration Paper

Digitalisation and Subnational Tax Administration in Nigeria

August 2023
Abdulsalam Mas’ud, Sani Damamisau Mohammed, Yusuf Abdu Gimba

Working Paper

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

August 2023
Giovanni Occhiali, Michael Falade

Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

April 2023
Henry C. Edeh

Factsheet

Taxation of digital financial services in Nigeria

March 2023
Hannelore Niesten, Mary Abounabhan

In person

20 June 2022 – 09:00

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Timezone: Europe/London

Meethaq Hotels, Jabi, meethaq hotels, Jabi, Abuja, Nigeria
Join us on the 20th of June for this seminar on Digitalisation of Tax Administration in Nigeria. Hosted by NTRN, in partnership with the ACTG.

In person

5 December 2019 – 09:00

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Timezone: Europe/London

Area 1, Abuja, Nigeria

The Nigerian Tax Research Network (NTRN) is pleased to invite members to it’s 2019 meeting on December 5th and 6th at the FIRS Training School in Abuja. This event is hosted in partnership with the Federal Inland Revenue Service (FIRS).

2 October 2019 – 13:00

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Institute of Development Studies, University of Sussex, Library Road, Falmer, Brighton, UK

Do women and men experience tax systems the same way? What exactly do we mean when we talk about taxation in the context of Africa? And how can we ensure that tax systems at the local government level are equitable?

12 September 2017 – 09:00

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Transcorp Hilton Abuja, Aguiyi Ironsi Street, Abuja, Nigeria

The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax

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

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

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

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

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
Nothing to see.