Nigerian Tax Research Network (NTRN)

Image credit: © Rhiannon McCluskey, Rhiannon McCluskey

Discover the new NTRN Library here: www.eldis.org/ntrn   

The NTRN is a new initiative of the ICTD funded by the Bill and Melinda Gates Foundation. The goal of the NTRN is to support the generation and exchange of tax knowledge in Nigeria by:

1. Providing a platform for knowledge exchange and for evidence-based debate on tax issues, through seminars and conferences.
2. Facilitating coordination and complementarity between existing projects and actors active in the area of tax in Nigeria.
3. Providing funding for high quality, policy-relevant research mainly or wholly led and undertaken by Nigerian researchers.

NTRN stakeholders include tax practitioners and researchers from both Nigerian and international organisations. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical studies.

The Chair of the NTRN is Mrs Ifueko M. Omoigui Okauru and the Research Coordinator is Dr Olly Owen.

The NTRN was formally launched on 12-14th of September at the Transcorp Hilton in Abuja. The ICTD has signed a memorandum of understanding with the Federal Inland Revenue Service, which includes cooperation on the NTRN.

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News and Events:

September 2018
news
Call for papers: Nigerian Tax Research Network Conference

The Nigerian Tax Research Network (NTRN) is pleased to invite submissions for research-based presentations at its 2018 meeting scheduled for October 24th and 25th in Abuja, hosted in partnership with the Federal Inland Revenue Service (FIRS). The conference seeks to bring together stakeholders and showcase the best current research on the pressing challenges of taxation…

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Publications:

Integrating Tax Challenges of Local Market Traders in International Tax Justice Campaigns
by Kas Sempere

This research in brief is a summary of ICTD Working Paper 80 by Kas Sempere : In the broad sense, ‘tax justice’ explores pro-poor and redistributive tax systems able to reduce inequality. It involves a transparent process of pro-poor collection (those who have less, pay less) and pro-poor expenditure (those who have less, receive more),…

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Tax Unrest Among Market Traders: The Local Side of ActionAid’s International Tax Justice Campaign in Nigeria
by Kas Sempere

Tax justice has become a popular concept, and a number of international tax justice campaigns have exposed aspects such as the unfairness of tax havens and harmful tax breaks. Yet, the idea of tax justice at the local level is less well-known. The impact of campaigns to end tax havens and harmful tax competition may…

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January 2018
Taxation, Property Rights and the Social Contract in Lagos
by Tom Goodfellow & Olly Owen

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…

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January 2018
Taxation, Property Rights and the Social Contract in Lagos
by Tom Goodfellow & Olly Owen

Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos from of a city seen as in permanent ‘crisis’ to a beacon of ‘megacity development’. Most attention has focused on Personal Income Taxation (PIT). Less attention has been devoted to another innovation – the property tax or Land Use…

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Blogs:

August 2018
by Kas Sempere

What does tax justice mean at the local level, and how can the experiences of informal market traders be linked with broader international campaigns? This blog draws out insights from ActionAid’s experience of incorporating the demands of market traders in Nigeria into its international tax justice campaign.

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July 2018
by Bukola Bolarinwa, Olly Owen & Tom Goodfellow

Since the turn of the millennium, the Lagos State government has made no secret of its ambitious plans to become an African ‘world class’ city, realizing its vision through borrowing as well as increased tax revenues. With 70% of the State being made up of water, land is a scarce and precious resource, so much…

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December 2017
by Obafemi Awolowo University Tax Club

Nigeria is one of the fastest-growing online nations on earth, with 91.6 million Nigerians online as of mid-2017, according to the country’s Communications Commission. But taxing this digital domain is still very much in the analogue era. Akintunde Agunbiade, Tolu Dada, Emmanuel Faith, Oreniyi Adesewa, Solomon Nzere, Ikusika Bamidele, Omotoso Feranmi, Anifowose Jadesola, Adelabu Adepeju,…

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