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
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