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 11-20 of 38 results

  • 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....
  • Multiplicity of taxes in Nigeria: issues, problems and solutions

    International Journal of Business and Social Science, 2012
    Following the emergence of multiplicity of taxes in the Nigerian fiscal landscape,1 the Joint Tax Board (JTB) had taken a number of steps to curb the phenomenon. However, such efforts have recorded partial success.2 Like a cat with nine lives, multiplicity of taxes has refused to die and continues to wreck havoc on stakeholders, average citizens, businesses and even households in Nigeria.From the bias of a tax lawyer, this paper examines, among other things, the meaning of multiplicity of taxes, its causes, impact on tax compliance and revenue yield....
  • An estate valuer’s assessment of the Lagos State Land Use Charge Law 2001

    Academic Journals, 2009
    Increasing demand for provision of urban and rural infrastructures and other expenditures have dictated governments at all levels and world over to raise funds through taxation. In Nigeria, Lagos State Government passed into law land use charge on properties within its territory to increase internally generated funds.This paper assessed the provisions of the law and determined the effects on stakeholders. In doing so, a process of inferences, interviews and evaluation of the law were carried out....
  • The impact of taxation on revenue generation in Nigeria: a study of federal capital territory and selected states

    Research Centre For Management and Social Studies, 2014
    The study was aimed at finding out the impact of taxation on revenue generation in Nigeria, with reference to FCT and some selected states in the country....
  • The effect of tax audit on tax compliance in Nigeria (a study of Bauchi State Board of Internal Revenue)

    The International Institute for Science, Technology and Education, 2012
    This paper assesses the effect of Tax audit on tax compliance in Nigeria a case of Bauchi State Board of Internal Revenue. The methodology employed for data collection is only primary source, which involved the use of questionnaires, in which 48 questionnaire were administered to the staff of Bauchi State Board of Internal Revenue, some selected individuals tax payers and corporate bodies within Bauchi State out of which only 42 questionnaires were completed and returned.The data generated for the study were interpreted using simple percentage....
  • Tax and taxation in Nigeria: implications on the construction industry sector

    European American Journals, 2017
    The pressure for development, public finance and revenue concomitantly attract challenges impacting and impairing on businesses especially in building and construction sector of the economy. Mitigating these responsibilities by various levels of government is the concern for efficient and inclusive fiscal policies for streams of auspicious and sustainable revenue windows particularly taxation. This study therefore examined implication of tax and taxation on the construction sector in Nigeria with a view for industry operator’s decision making....
  • Compendium of investment incentives in Nigeria

    Nigerian Investment Promotion Commission, 2017
    This Compendium of Investment Incentives in Nigeria is the product of a collaboration between Nigerian Investment Promotion Commission and Federal Inland Revenue Service. It is published pursuant to the provisions of Section 4(i) of the NIPC Act, which requires NIPC to “provide and disseminate up-to-date information on incentives available to investors” in Nigeria.The Compendium is a compilation of fiscal incentives in Nigerian tax laws and sector-wide fiscal concessions duly approved by the Federal Government and supported by legal instruments....
  • 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....

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