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 81-85 of 85 results

  • Effective revenue mobilization and sustainable development in Lagos State, Nigeria

    International Organization of Scientific Research, 2015
    Governments at different levels have the responsibility of mobilizing revenue in order to meet the needs of the citizenry in terms of providing public goods and services, as well as ensuring the well being of their citizenry. Most states in Nigeria have had serious issues regarding residents’ level of tax compliance leading to their undue dependence on statutory allocations from the federation account. However, Lagos state is reported to be the only state in Nigeria, capable of surviving without statutory allocation from the federal government....
  • An appraisal of the law regulating the assessment and collection of personal income tax in Nigeria

    International Knowledge Sharing Platform, 2015
    The article examined the fact an effective tax system largely depends on the administrative procedures that lead to its ultimate collection. Therefore, before taxes are eventually collected from taxable persons, the persons must first and fore-most, be assessed to tax based on their estimated earnings for the year under assessment.In lucid preparation, case laws, reported and unreported cases, textbooks, and internet materials were consulted. It posited that such assessments may be conceded or disputed by the taxable person....
  • Tax administration and revenue generation of Lagos State Government, Nigeria

    International Knowledge Sharing Platform, 2012
    The study examines the overall effectiveness of tax administration in relation to assessment, collection and remittance of tax in Lagos State, Nigeria. A survey questionnaire of the machinery of tax administration was carried out where 130 questionnaires were administered to analyse the opinion of civil servants directly connected with tax administration in the five Local government areas of Lagos State (Somulu, Mushin, Ikeja, Kosofe and Surulere)....
  • Multiple taxation as a bane of business development in Nigeria

    Mediterranean Center of Social and Educational Research, 2014
    The study examines the appropriateness of multiple taxes in developing nations like Nigeria. Despite clear and unambiguous legislations that contain list of fees and taxes to be collected, all tiers of governments, ministries, departments and agencies are involved in collecting taxes that are not within this list. Various names are coined for these multiple taxes....
  • Tax structures and economic growth in Nigeria: disaggregated empirical evidence

    International Knowledge Sharing Platform, 2013
    This paper seeks to investigate the empiricism behind the New National Tax Policy in Nigeria by employing cointegration and error correction as methods of empirical estimation with an empirical strategy of disaggregation. In line with the objective of the paper, empirical results indicate that while the policy of direct taxation is significantly and positively correlated with economic growth, indirect taxation proved insignificant with its negative impact on economic growth in Nigeria....


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