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

In this collection


Showing 11-20 of 50 results

  • 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.  ...
  • Effect of distortionary and non-distortionary taxes on economic growth: evidence from sub-Saharan African countries

    Academic Journals, 2015
    Studies on economic growth have provided insights into why states grow at different rates over time. Most recently, endogenous growth economics asserts that government expenditure and taxation will have both temporary and permanent effects on economic growth. The debate on the effectiveness of taxes as a tool for promoting growth and development remains inconclusive. Against this background, this study sought to determine the effect of distortionary and non-distortionary taxes on the economic growth of sub-Saharan African countries....
  • Determinants of tax compliance behaviour: a proposed model for Nigeria

    International Research Journal of Finance and Economics, 2011
    Despite the various tax reforms undertaken by Nigerian Government to increase tax revenue over the year, prior statistical evidence indicates that the contribution of income tax to the Government’s total revenue remained consistently low and is relatively shrinking....
  • Taxation and tertiary education enhancement in Nigeria: an evaluation of the Education Tax Fund (ETF) between 1999-2010

    International Knowledge Sharing Platform, 2014
    This research undertakes an eleven-year period study of the activities of Education Tax Fund (ETF) upon Nigerian tertiary institutions with the target of revealing how Education Tax Fund has helped in enhancing the educational development of Nigerian Tertiary Institutions. Various analytical tools were employed in appraising data generated from the publications of the operations department of the Education Tax Fund and some other Federal Government publications....
  • Nigerian tax journal - 2017

    KPMG, 2017
    The journal is a compilation of significant decided tax cases in 2016, key pronouncements from tax administrators and regulatory agencies, and some of the thought leadership articles authored by KPMG Nigeria subject-matter specialists....


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