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. 

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  • 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....
  • The impact of transfer pricing on economic growth in Nigeria

    Human Resource Management Academic Research Society, 2015
    This research uses a co-integration with vector error correction and Granger causality techniques to investigate the impact of transfer pricing on economic growth in Nigeria. Variance decomposition and impulse response function are adopted to add rigour. Correlation matrix and diagnostic tests are conducted to ascertain whether the results are biased....
  • Tax revenue and economic development in Nigeria: a macroeconometric approach

    Mediterranean Center of Social and Educational Research, 2012
    The study examines the impact of tax revenue on the economic growth of Nigeria, judging from its impact on infrastructural development from 1980 to 2007. To achieve this objective, relevant secondary data were collected from the Central Bank of Nigeria(CBN) Statistical Bulletin, Federal Inland Revenue Service (FIRS) and previous works done by scholars. The data collected were analyzed using the three stage least square estimation technique. The results show that tax revenue stimulates economic growth through infrastructural development....
  • Aba riots or the Igbo women's war? Ideology, stratification and the invisibility of women

    University of California, Los Angeles, 1975
    This article discusses issues that border on fiscal legitimacy and women’s rights in colonial Nigeria....
  • Royalty interest management strategy and cost of oil and gas production in the Nigerian Niger-Delta

    Academic Journals, 2015
    This study examined royalty interest management strategy and cost of oil and gas production in the Nigerian Niger-Delta. The respondents were sixteen opinion leaders from two oil and gas bearing communities in Rivers State. The survey research design was adopted for the study. The spearman rank order correlation coefficient was used to test the hypotheses....

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