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 71-80 of 85 results

  • Addressing the natural resource curse: an illustration from Nigeria

    National Bureau of Economic Research, USA, 2003
    Some natural resources -- oil and minerals in particular -- exert a negative and nonlinear impact on growth via their deleterious impact on institutional quality. We show this result to be very robust. The Nigerian experience provides telling confirmation of this aspect of natural resources. Waste and corruption from oil rather than Dutch disease has been responsible for its poor long run economic performance....
  • The impact of taxation on investment and economic development in Nigeria

    Mediterranean Center of Social and Educational Research, 2014
    This study examines the impact of taxation on investment and economic growth in Nigeria from 1980-2010. The ordinary least square method of multiple regression analysis was used to analyze the data. The annual data were sourced from the central bank of Nigeria statistical bulletin and NBS. The result of the analysis showed in conformity to our prior expectation because the parameter estimates of corporate income tax (CIT) and personal income tax (PIT) appears with negative signs, this means that an inverse relationship exist between taxation and investment....
  • Tax reforms in Nigeria: case for Value Added Tax (VAT)

    African Journals Online - AJOL, 2015
    This paper examined tax reforms in Nigeria with respect to value added tax (VAT). It highlighted the reasons for the replacement of sales tax with value added tax (VAT), yearly contributions of value added tax to the total revenue base of the nation and revealed that Value Added Tax (VAT) was designed to favour development at the lower tier level of government.The paper further revealed that Nigerian value added tax rate was the least in the world....
  • The impact of transfer pricing on financial reporting: a Nigerian study

    The International Institute for Science, Technology and Education, 2015
    The issue of transfer pricing arises where companies are divisionalised and have responsibility centres operating as strategic business units. This kind of situation is associated with the challenge of determining suitable prices for intra-group transactions. The transfer pricing problem becomes even more critical where a company has subsidiaries spread around the world especially in countries that have varying tax rates....
  • Leaking revenue: how a big tax break to European gas companies has cost Nigeria billions

    ActionAid International, 2016
    Nigeria, Africa’s most populous country, has lost out on US$3.3billion as result of an extraordinary ten year tax break granted by the Nigerian government to some of the world’s biggest oil and gas companies: Shell, Total and ENI....
  • Taxpayers' education: a key strategy in achieving voluntary compliance in Lagos State, Nigeria

    International Society for Technology in Education, 2013
    This study examined taxpayers’ education as a key strategy in achieving voluntary compliance in Lagos State. The objective of the study is to examine the impact of tax education programme on tax payment compliance behaviour. The study novel based on the extended research instruments adopted compared to earlier studies. This paper adopted  a survey research method which is quasi-experimental form of design in nature. A simple random sampling technique was used to sample 250 Taxpayers in Lagos State....
  • Tax challenges of e-commerce in Nigeria: the panacea for legal jurisprudence

    European Centre for Research Training and Development UK, 2014
    The strides in information and communication technology (ICT) makes ecommerce a critical and inexorable feature of the global economy. In modern trends, significant numbers of transactions are carried out online. In Nigeria, it is no longer news that Central Bank of Nigeria (CBN) is promoting a ‘cash-less policy’ to drive development and modernation of our payment system in line with Nigeria’s version 2020 goal of being amongst the top 20 economies of the year 2020....
  • E-commerce taxation: a framework to broaden the tax base in Nigeria

    African Tax Research Network, 2016
    The world is experiencing remarkable advancements in technology that has given pace to the emergence of e-commerce, creating a system where transactions are carried out via computer networks (online). Tax Authorities have been challenged with the emergence of e-commerce, owing to the fact that Tax laws were initially designed to consider only physical transactions....
  • Taxation, property rights and the social contract in Lagos

    Institute of Development Studies UK, 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....
  • Corporate taxation and foreign direct investment in Nigeria

    European Centre for Research Training and Development UK, 2015
    This study examined the relationship between corporate taxation and foreign direct investment in Nigeria from 1970-1980. The annual reports were sourced from the CBN statistical bulletin, NBS and World Bank which were analyzed using Descriptive Statistic, correlation and regression. The independent variable corporate taxation was measured using corporate tax rate (CTR) whilst dependent variable foreign direct investment was measured using FDI net inflow (% of GDP)....


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