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

Working Paper

Growth or Goods: Examining Tax Morale Among Property Owners in Lagos

November 2022
Nicole E. Wilson, Leah R. Rosenzweig

Journal Article

Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

August 2022
Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

Working Paper

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

November 2021
Henry C. Edeh

Working Paper

The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria

June 2021
Adedeji Adeniran, Mma Amara Ekeruche, Chukwuka Onyekwena

African Tax Administration Paper

More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria

June 2021
Corné van Walbeek, Adedeji Adeniran, Iraoya Augustine

Journal Article

Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis

June 2021
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Journal Article

Building a Social Contract? Understanding Tax Morale in Nigeria

August 2020
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Journal Article

Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos

July 2020
Tom Goodfellow, Olly Owen

Working Paper

The Taxation of the Digitalised Economy: An African Study

June 2020
Mustapha Ndajiwo

Research in Brief

Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis

April 2020
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Research in Brief

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

February 2020
Kenneth Amaeshi, Bongo Adi, Godson Ikiebey

Working Paper

Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis

January 2020
Neil McCulloch, Tom Moerenhout, Joonseok Yang

In person

20 June 2022 – 09:00

•

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

•

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

•

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

•

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.