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 31-40 of 50 results

  • Deterrent tax measures and tax compliance in Nigeria

    International Society for Technology in Education, 2012
    Over the years, many developed economies have made considerable investment in legislative tax reforms, taxpayer education programs, tax enforcement strategies, and increasingly sophisticated systems of tax administration using new technologies. Undoubtedly, there are lessons to be learnt from studying best practices in developed economies....
  • The effect of tax evasion and avoidance on Nigeria’s economic growth

    International Society for Technology in Education, 2016
    This paper examined the impact of tax evasion and avoidance on growth of the Nigerian economy. The study adopted the ex-post facto research design and data were obtained from Central Bank of Nigeria Statistical Bulletin for the period 1999 - 2012. The Ordinary Least Square Regression (OLS) model was used to test the hypothesis.The result emanating from the findings suggests that tax evasion and avoidance had negative significant impact on growth of the Nigerian economy....
  • Promoting sustainable tax compliance in the informal sector in Nigeria

    African Journals Online - AJOL, 2012
    This study aimed at investigating the causes of low level of tax compliance in the informal sector in Nigeria and the effect of such, on economic growth and development, with a view to designing appropriate strategies for promoting sustainability of tax compliance in the sector. To achieve this goal, some research questions were raised, hypotheses were formulated and critical review of related literature was made. The population for this studycomprises both tax officials and business owner managers in the south-east region of Nigeria....
  • A review of Fischer tax compliance model: a proposal for Nigeria

    International Journal of Advanced Academic Research, 2017
    Number of factors responsible for tax evasion has made tax revenue consistently reducing over the years in the developed and developing countries in which Nigeria is not an exception.Fischer’s model considered both Economic, Social and Psychological factors to explain those responsible for non-compliance of tax, but still the model becomes weak in capturing other factors. As such, this paper proposes an extension of Fischer’s model by adding Emotional Intelligence as a new construct to the model for a clearer understanding of tax payers’ compliance behavior in Nigeria. ...
  • The roles of service delivery and good governance in institutionalization of taxation in Nigeria: an analytical perspective

    Global Journals Inc., 2012
    This paper examines the key strategies for institutionalizing taxation in Nigeria. Using descriptive analysis the paper shows that tax collection in Nigeria is low and inefficient. Bulk of the revenue for financing government activities come from the proceeds from petroleum sales.However, there is prospect for taxation in Nigeria. Therefore, it is argued that taxation can be encouraged and made a national culture if good governance is achieved as the basis for prompt and effective service delivery....
  • Addressing the natural resource curse: an illustration from Nigeria

    National Bureau of Economic Research, USA, 2003
    Some natural resources -- oil and minerals in particular -- exert a negative and nonlinear impact on growth via their deleterious impact on institutional quality. We show this result to be very robust. The Nigerian experience provides telling confirmation of this aspect of natural resources. Waste and corruption from oil rather than Dutch disease has been responsible for its poor long run economic performance....
  • The impact of taxation on investment and economic development in Nigeria

    Mediterranean Center of Social and Educational Research, 2014
    This study examines the impact of taxation on investment and economic growth in Nigeria from 1980-2010. The ordinary least square method of multiple regression analysis was used to analyze the data. The annual data were sourced from the central bank of Nigeria statistical bulletin and NBS. The result of the analysis showed in conformity to our prior expectation because the parameter estimates of corporate income tax (CIT) and personal income tax (PIT) appears with negative signs, this means that an inverse relationship exist between taxation and investment....
  • Tax reforms in Nigeria: case for Value Added Tax (VAT)

    African Journals Online - AJOL, 2015
    This paper examined tax reforms in Nigeria with respect to value added tax (VAT). It highlighted the reasons for the replacement of sales tax with value added tax (VAT), yearly contributions of value added tax to the total revenue base of the nation and revealed that Value Added Tax (VAT) was designed to favour development at the lower tier level of government.The paper further revealed that Nigerian value added tax rate was the least in the world....
  • The impact of transfer pricing on financial reporting: a Nigerian study

    The International Institute for Science, Technology and Education, 2015
    The issue of transfer pricing arises where companies are divisionalised and have responsibility centres operating as strategic business units. This kind of situation is associated with the challenge of determining suitable prices for intra-group transactions. The transfer pricing problem becomes even more critical where a company has subsidiaries spread around the world especially in countries that have varying tax rates....
  • Leaking revenue: how a big tax break to European gas companies has cost Nigeria billions

    ActionAid International, 2016
    Nigeria, Africa’s most populous country, has lost out on US$3.3billion as result of an extraordinary ten year tax break granted by the Nigerian government to some of the world’s biggest oil and gas companies: Shell, Total and ENI....


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