Nigerian Tax Research Network Library

Nigeria’s tax to GDP ratio is one of the lowest in the world. At under 6%, it is far below the sub-Saharan African average of 20%, and the 15% considered to be necessary to fund adequate public services. Nigeria has long relied on revenues from oil, but there is now widespread recognition of the need to diversify the sources of the government budget, and build a more sustainable revenue base for inclusive growth.

Key to raising increased tax revenue in an equitable manner, and without impeding economic growth, is rigorous research that can inform both tax policy and practice. To this end, the Nigerian Tax Research Network was launched in September 2017.

The NTRN is coordinated by the International Centre for Tax and Development (ICTD) and funded by the Bill and Melinda Gates Foundation. 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. This library is intended to be of use to members of the NTRN, including tax practitioners and researchers from both Nigerian and international organisations. 

Image credit: A commercial urban town in Lagos Nigeria | ariyo olasunkanmi | Shutterstock

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Showing 1-10 of 44 results

  • Hidden inequalities: Tax challenges of market women in Enugu and Kaduna States, Nigeria

    International Centre for Tax and Development, 2019
    This paper explores how tax collection is experienced differently by female and male market traders in two Nigerian states. Based on a survey of 451 market traders in 12 markets and ethnographic research in four markets, two main findings emerged from the study – the benefits of having female tax collectors to reduce incidences of physical, sexual and verbal harassment in tax collection in markets and the negative effects of presumptive taxation on market women as they earn less for all products analysed but are taxed the same as men....
  • The economics of tobacco control in Nigeria: Modelling the fiscal and health effects of a tobacco excise tax change

    International Centre for Tax and Development, 2019
    This paper examines the potential for changes in the tobacco tax to contribute to raising government revenues, reducing tobacco use, and improving public health in Nigeria. Specifically, it estimates the impact of a change in the excise tax structure and level on cigarette consumption, government revenue, smoking prevalence, net-of-tax (NOT) revenue, and the excise tax burden. To this end, we ran the Tobacco Excise Tax Simulation Model (TETSiM), adapted by the researchers to calibrate for the Nigerian context....
  • Acceptability of e-filing of taxes by micro-entrepreneurs in Northwestern Nigeria

    International Centre for Tax and Development, 2019
    With the first implementation of e-filing by the US in 1986, many countries in Europe, Asia and Africa followed suit. E-filing for certain tax payments was introduced at the federal level in Nigeria in 2013. However, none of the State Boards of Internal Revenue in Northwest Nigeria have made the system available for the collection of personal income taxes from micro-entrepreneurs – a major source of their revenue.This research was designed to investigate the acceptability of e-filing for micro-entrepreneurs in northwestern Nigeria....
  • Small businesses and the adoption of the integrated tax administration system in Nigeria

    International Centre for Tax and Development, 2019
    Transitioning to an electronic system for tax administration and collection is a welcome development in countries that have hitherto faced difficulty in raising tax revenue. Countries like those in sub-Saharan Africa, for instance, account for about 16 percent of GDP from tax revenue, while Nigeria records 1.48 percent of its GDP from tax revenue (World Bank, 2018)....
  • Small business use of the integrated tax administration system in Nigeria

    International Centre for Tax and Development, 2019
    Our research explores the factors that drive the ways in which small business owners perceive and use the Integrated Tax Administration System (ITAS) in Nigeria. We surveyed nearly 500 small businesses. We apply logistic regression analysis to the survey data to determine which among a range of factors – relating to the ownership of businesses, their internal organisation and their external environment – most affect their use of ITAS....
  • Hidden inequalities: Tax challenges of market women in Enugu and Kaduna States, Nigeria

    International Centre for Tax and Development, 2019
    This paper presents the findings of a study on gender-based taxation differences among market traders in two Nigerian states. At a high level, no significant differences were found between female and male traders in the markets visited in terms of tax payments, payments for market services and tax increases. However, a closer look at the data shows implicit tax biases that affect women negatively. Although female traders pay the same amount of presumptive tax as male traders, they earn much less....
  • Acceptability of e-filing of taxes by micro-entrepreneurs in northwestern Nigeria

    International Centre for Tax and Development, 2019
    E-filing for some kinds of tax payments was introduced at the federal level in Nigeria in 2013, yet it has not been made available by state government for the collection of Personal Income Tax from micro-entrepreneurs – a major source of revenue. This research was designed to investigate the acceptability of e-filing to micro-entrepreneurs in Northwestern Nigeria. Micro-entrepreneurs were asked what factors would affect their willingness to use e-filing should it become available....
  • Tax unrest among market traders: the local side of ActionAid’s international tax justice campaign in Nigeria

    International Centre for Tax and Development, 2018
    Tax justice has become a popular concept, and a number of international tax justice campaigns have exposed aspects such as the unfairness of tax havens and harmful tax breaks. Yet, the idea of tax justice at the local level is less well-known. The impact of campaigns to end tax havens and harmful tax competition may seem far from the lives and day-to-day tax struggles of many people living in poverty, including market traders in the informal sector....
  • What is wrong with the fiscal social contract of taxation in developing countries? A dialogue with self-employed business owners in Nigeria

    SAGE Publications, 2017
    Contemporary societies are bound in a fiscal social contract between citizens and their elected governments who administer the states in the interest of all members. The fiscal social contract implies that citizens should pay tax which is utilized by government to execute programs for the collective good. While the advanced countries have done a better job of mobilizing tax as a resource for societal development, developing countries have performed poorly. A large number of high-income earners in developing countries avoid the tax system thus hampering development efforts....
  • Impact of information technology on tax administration in Southwest, Nigeria

    Global Journals Inc., 2017
    This study examined the impact of information technology on tax administration in Southwest, Nigeria. It specifically investigated the effect of information technology on tax productivity and the relationship between information technology on tax implementation and tax planning.  ...

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