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 49 results

  • Nigeria’s low tax collection and poor quality of government expenditure: political and administrative impediments to improvement

    Center for Global Development, USA, 2019
    This study examines the political and administrative barriers to domestic resource mobilization in Nigeria, whose tax ratios are significantly lower than those of neighboring countries. In 2000–2002 and 2014–2017, respectively, the ratio of domestic tax to gross domestic product averaged 5.8 percent and 3.9 percent annually, and value-added tax ratios were 1.0 percent and 0.8 percent....
  • Fuel subsidy reform and the social contract in Nigeria: a micro-economic analysis

    International Centre for Tax and Development, 2020
    Fuel subsidies in Nigeria are enormous. At last estimate, the state subsidises petrol to the tune of US$3.9 billion – almost double the entire health budget. Such subsidies come at great cost: the opportunity costs of such spending on other development objectives are large; the distribution of resources to the state governments is reduced; the vast majority of the subsidy goes to better-off Nigerians; and cheaper petrol encourages greater pollution, congestion and climate change. Despite this, most Nigerians oppose the reduction or removal of subsidies....
  • Small business owners and corporate tax responsibility in Nigeria: An exploratory study

    International Centre for Tax and Development, 2020
    This study explores how small business owners talk about their tax responsibility, especially in non-enabling institutional contexts. It identifies two main types of tax responsibility discourses amongst these business owners: (1) duty-based and (2) rights-based....
  • Small business owners and corporate tax responsibility in Nigeria: An exploratory study

    International Centre for Tax and Development, 2019
    This study explores how small business owners talk about their tax responsibility, especially in non-enabling institutional contexts. It identifies two main types of tax responsibility discourses amongst these business owners: (1) duty-based and (2) rights-based....
  • Nigeria: No longer an oil state?

    International Centre for Tax and Development, 2019
    While there is much speculation about Nigeria’s probably post-oil future, it is in fact already a present reality: In 2015, for the first time since 1971, Nigeria’s public finances had already earned more from non-oil sources than from oil revenues. The transformation to a post-oil future is already in the past....
  • 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....

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