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 31-40 of 85 results

  • 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....
  • Understanding the fundamental issues of multiple taxation in Nigeria: The theoretical and historical approach

    The International Institute for Science, Technology and Education, 2020
    Taxation has not been fully harnessed in Nigeria years due to oil boom which has been the major source of government revenue. With decline in the revenue from oil, the allocation from the federal account dwindles and has become inadequate for the state and local governments. This, accordingly, re-awakens clarion attention to nonoil revenue source (taxation) in other to boost the revenue account. Consequently, the governments have enacted various forms of tax laws in other to boost her revenue....
  • The taxation of the digitalised economy: An African study

    International Centre for Tax and Development, 2020
    The advent of digitalised business models has considerable potential to improve trade in Africa, however, it has greatly exacerbated the two central challenges of international tax. The first challenge is the definition of taxable presence, and the second is the allocation of business profits of multinational enterprises (MNEs) among the different jurisdictions where they operate. This has generated much debate and has seen the rise in unilateral measures in different jurisdictions. This paper is a case study of six African countries, namely Nigeria, Ghana, Senegal, Kenya, Rwanda, and Uganda....
  • Taxation, property rights and the social contract in Lagos

    International Centre for Tax and Development, 2018
    Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now seen by some observers as a beacon of megacity development. Most academic attention has focused on personal income taxation, which comprises the lion’s share of government revenue in Lagos. Less attention has been devoted to another crucial innovation over the same period – the Land Use Charge – and other forms of tax related to property....
  • Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos

    Taylor and Francis Group, 2020
    The importance of tenure security for development and wellbeing is often reduced to questions about how titles can guarantee rights, overlooking the contested and layered nature of property rights themselves. We use the case of Lagos to analyse property rights as ‘analogue’ rather than ‘digital’ in nature – things that only exist by degree, where a dynamic urban situation renders the distinction between a right and a claim much less clear than conventional approaches suggest....
  • 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....

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