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 61-70 of 85 results

  • 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....
  • Promoting sustainable tax compliance in the informal sector in Nigeria

    African Journals Online - AJOL, 2012
    This study aimed at investigating the causes of low level of tax compliance in the informal sector in Nigeria and the effect of such, on economic growth and development, with a view to designing appropriate strategies for promoting sustainability of tax compliance in the sector. To achieve this goal, some research questions were raised, hypotheses were formulated and critical review of related literature was made. The population for this studycomprises both tax officials and business owner managers in the south-east region of Nigeria....
  • A review of Fischer tax compliance model: a proposal for Nigeria

    International Journal of Advanced Academic Research, 2017
    Number of factors responsible for tax evasion has made tax revenue consistently reducing over the years in the developed and developing countries in which Nigeria is not an exception.Fischer’s model considered both Economic, Social and Psychological factors to explain those responsible for non-compliance of tax, but still the model becomes weak in capturing other factors. As such, this paper proposes an extension of Fischer’s model by adding Emotional Intelligence as a new construct to the model for a clearer understanding of tax payers’ compliance behavior in Nigeria. ...
  • The roles of service delivery and good governance in institutionalization of taxation in Nigeria: an analytical perspective

    Global Journals Inc., 2012
    This paper examines the key strategies for institutionalizing taxation in Nigeria. Using descriptive analysis the paper shows that tax collection in Nigeria is low and inefficient. Bulk of the revenue for financing government activities come from the proceeds from petroleum sales.However, there is prospect for taxation in Nigeria. Therefore, it is argued that taxation can be encouraged and made a national culture if good governance is achieved as the basis for prompt and effective service delivery....


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