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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  • Taxation and economic growth in Nigeria

    Accounting and Taxation Review, 2019
    The study examined the relationship between taxation and the economic growth of Nigeria. It specifically explored the linkages among company income tax, petroleum profit tax and the economic growth of Nigeria proxied with Real Gross Domestic Product, using time series data for the period 1981 to 2016.Ex Post-Facto research design was employed. The findings indicate that petroleum profit tax (PPT) and company income tax (CIT) show positive and significant effect on the Real Gross Domestic Product (RGDP) in Nigeria....
  • The impact of corporate taxation on financing decisions of listed conglomerates in Nigeria

    Open Science, 2018
    The study assessed the impact of corporate taxation on financing decisions of listed conglomerates in Nigerian over the periods 2006 to 2015. Data for the study was collected from the annual reports and accounts of the companies. A panel data methodology was employed specifically using Pooled OLS, Fixed Effect and Random Effect Regression methods in analyzing the data....
  • The impact of corporate taxation on financing decisions of listed conglomerates in Nigeria

    Open Science, 2018
    The study assessed the impact of corporate taxation on financing decisions of listed conglomerates in Nigerian over the periods 2006 to 2015. Data for the study was collected from the annual reports and accounts of the companies. A panel data methodology was employed specifically using Pooled OLS, Fixed Effect and Random Effect Regression methods in analyzing the data....
  • The impact of corporate taxation on financing decisions of listed conglomerates in Nigeria

    Open Science, 2018
    The study assessed the impact of corporate taxation on financing decisions of listed conglomerates in Nigerian over the periods 2006 to 2015. Data for the study was collected from the annual reports and accounts of the companies. A panel data methodology was employed specifically using Pooled OLS, Fixed Effect and Random Effect Regression methods in analyzing the data....
  • Taxing times: Taxation, divided societies and the informal economy in northern Nigeria

    Taylor and Francis Group, 2016
    This paper challenges the notion that taxing the informal economy provides a mechanism for increasing popular political voice and rebuilding the social contract. It contends that current arguments for taxing the informal economy suffer from a Eurocentric understanding of taxation and state formation, and a fiscally essentialist and undifferentiated notion of the informal economy. Drawing on fieldwork in northern Nigeria, this paper shows that history, gender, wealth and ethno-religious identity influence how taxing the informal economy shapes governance outcomes....
  • IFRS adoption and CEO compensation: Evidence from listed banks in Nigeria

    Limited Liability Company “Consulting Publishing Company “Business Perspectives”, 2019
    The study investigates the influence of International Financial Reporting Standards adoption, using accounting performance measure, to determine the CEO pay in listed banks in Nigeria. The audited annual financial statements of listed banks in Nigeria covering the period of 2009–2015 are analyzed. Fixed effect model, viz panel data analysis is adopted to establish the findings....
  • The impact of International Financial Reporting Standard (IFRS) adoption on key financial ratios in Nigeria

    Gyandhara International Academic Publications, 2020
    This study examined the effects of the adoption of the International Financial Reporting Standard (IFRS) on the quality of financial statements of agro-allied firms in Nigeria. Battery of unit root test techniques and co-integration tests were deployed to examine the existence of long-run impact of relevance and reliability of financial reporting as provoked by IFRS adoption. The study made use of Panel Fully Modified Least Square techniques to examine the nature of the relationship between the Pre-IFRS and Post IFRS adoption periods....
  • The genesis and development of value added tax administration: Case study of Nigeria

    Human Resource Management Academic Research Society, 2020
    This paper has the cardinal objective of carrying out a survey on the genesis and development of value added tax (VAT) administration. Specifically, the study intends to examine the origin and popularity of the VAT system globally, identify its emerging issues and the related consequences. Also, it is directed at ex-raying the development of VAT and its computational analysis, particularly as it relates to Nigeria. Empirical studies indicate that VAT has gained much popularity universally, inspite of its several emerging issues....
  • Unitary taxation of multinationals: Implications for sustainable development

    Centre for International Governance Innovation, 2019
    As part of SDG 161 on the rule of law, Target 16.42 aims to “significantly reduce illicit financial and arms flows, strengthen the recovery and return of stolen assets and combat all forms of organized crime” by 2030. This policy brief argues that tax avoidance under existing international tax rules gives rise to IFFs and is hindering the sustainable development of African countries....
  • Comparing tax incentives across jurisdictions: A pilot study

    Social Science Research Network, 2019
    Recent research suggests that profit based tax incentives are costly, tend to fail in attracting additional desirable foreign direct investment, and are problematic especially when they are temporary (eg tax holidays), geographically confined (eg economic zones) and when they provide full tax exemption/nil taxation (vs. tax reduction concession). Yet, there is no publicly available dataset that would allow systematic panel analyses across jurisdictions of these phenomena....

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