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 11-20 of 85 results

  • Taxation as a tool for economic development of Nigeria

    Dimitrie Cantemir Christian University/Universitara Publishing House., 2019
    Taxation, besides its revenue generation capacity, can also be used as a fiscal policy tool to shape the economy. Considering that the Nigerian tax laws have witnessed significant changes over the period, it becomes imperative to assess the performance of such policies through its effect on the economy. In this review, we examine how tax revenue affects investment, social and economic development in Nigeria....
  • Effect of corporate taxation on the profitability of firms in Nigeria

    AMH International, 2019
    The paper examined the effect of corporate taxation on the profitability of some selected firms in Nigeria from 2007 to 2016 using secondary data which was sourced from various publications of the firms’ financial report. The study employed pooled ordinary least square as the estimation technique....
  • Public finances and tobacco taxation with product variety: Theory and application to Senegal and Nigeria

    PLoS ONE, 2019
    This study endeavors to answer two questions: which category of excise taxes is more appropriate for Senegal and Nigeria and which consequences an increase of the tobacco taxes would have on the price, the demand and the tax revenues in each one of the two countries? To answer these questions, we adopt a double approach: first, a theoretical model of taxation with variety; and second, a simulation model to answer the second question....
  • Taxation, exchange rate and foreign direct investment in Nigeria

    Limited Liability Company “Consulting Publishing Company “Business Perspectives”, 2019
    This paper investigates factors that may impact foreign direct investment in Nigeria. It seeks to establish the role of taxation (corporate tax) for foreign direct investment in Nigeria. Annual time series data derived from the Central Bank of Nigeria statistical bulletin and the United Nations Conference on Trade and Development covering a period of 31 years (1985–2015) were used for this study. The variables considered in the study include FDI, corporate tax, exchange rate, inflation rate, real gross domestic product (RGDP)....
  • The effect of federally collected taxes on revenue generation in Nigeria

    International Journal of Scientific and Management Research, 2019
    The study examined the effect of federally collected taxes on revenue generation in Nigeria from 1992 to 2016 examining the specific objectives; if there is any significant relationship between the federally collected Taxes and revenue generation in Nigeria while Petroleum Profit tax, Companies Income Tax, Value Added Tax and Customs & Excise Duties proxies federally collected taxes. Secondary data were sourced from Federal Inland Revenue Services (FIRS)....
  • Effect of tax identification number on revenue generation in Southwest Nigeria

    Academic Journals, 2019
    This paper examined the effect of tax identification number on revenue generation in south-west, Nigeria. The ex-post facto research design was adopted and the population covered all the states in the Southwest geopolitical zone of Nigeria, out of which three states namely Ekiti, Osun and Ondo States were selected as the study elements using simple random sampling technique. Quantitative secondary data were sourced from the State Board of Internal Revenue of the sampled states spanning from 2008-2017 for a period of 10 years segregated into Pre-TIN (2008-2012) and post-TIN (2013-2017)....
  • Tax audit practice and down south tax revenue generation in Nigeria

    SEAHI Publications & Academic Journals, 2018
    A very important challenge with regard to tax audits by their tax authorities is how to ensure timely completion. Infact very little exercise on a tax audit in Nigeria begins and ends within 12 months, most of them for many years before closing. This study examined empirically, the effect of tax audit practice on down south tax revenue generation in Nigeria....
  • Taxing informal sector and revenue generation in Nigeria

    Babcock University Publication, 2019
    The financial difficulties faced by many developing countries causes retardation to economic development and standardized well-being of their citizens. One major sector of every developing economy that should have contributed immensely to their revenue generation drive is the informal sector given its enormous size. The effect of informal economy on generation of tax revenue in Nigeria was examined in this paper....
  • Tax revenue and economic growth of Nigeria

    Scholars Academic and Scientific Publishers, 2017
    The dwindling price of Crude oil has lowered the revenue generation to government thereby, impacting negatively on the Nigeria economic growth. To this end, the government opted for other alternative source of growing her economy through taxation. Broadly, the study focused on tax revenue and economic growth in Nigeria. The specific objective of this paper was to explore the effect of income tax revenue on the economic growth of Nigeria, proxied by Gross Domestic Product (GDP)....
  • Effect of e-tax payment on revenue generation in Nigeria

    Scientific Publishing Institute, 2018
    The study examined the effect of e-tax payment on revenue generation in Nigeria. The study period covered six (6) years and three (3) quarters, spanning from the first quarter of 2012 to the second quarter of 2018....


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