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

African Tax Administration Paper

Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study

September 2019
Kenneth Amaeshi, Bongo Adi, Godson Ikiebey

Partner Publication

Nigeria: No longer an oil state?

August 2019
Sarah Burns, Olly Owen

Working Paper

The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change

July 2019
Precious C. Akanonu, Joseph Ishaku, Chukwuka Onyekwena

Research in Brief

Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria

June 2019
Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

Research in Brief

Small Businesses and the Adoption of the Integrated Tax Administration System in Nigeria

June 2019
Uchenna Efobi, Ibukun Beecroft, Tanankem Belmondo

Working Paper

Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria

May 2019
Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

African Tax Administration Paper

Small Business Use of the Integrated Tax Administration System in Nigeria

May 2019
Uchenna Efobi, Ibukun Beecroft, Tanankem Belmondo

Research in Brief

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

May 2019
Abdulsalam Mas’ud

Working Paper

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

May 2019
Abdulsalam Mas’ud

Research in Brief

Integrating Tax Challenges of Local Market Traders in International Tax Justice Campaigns

June 2018
Mª Josep Cascant-Sempere (Kas)

Working Paper

Tax Unrest Among Market Traders: The Local Side of ActionAid’s International Tax Justice Campaign in Nigeria

May 2018
Mª Josep Cascant-Sempere (Kas)

Working Paper

Taxation, Property Rights and the Social Contract in Lagos

January 2018
Tom Goodfellow, Olly Owen

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.