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
Nothing to see.

Completed

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

Start date: 15/04/2018
Nothing to see.