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 & 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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ntrn@ictd.ac

News and Events:

May 2019
news
NTRN engages with University of Lagos students and researchers

On April 30th, the coordinator of the Nigerian Tax Research Network (NTRN), Michael Falade, visited the University of Lagos to engage with faculty, students, and members of the UNILAG Tax Club. The purpose of the visit was to present the NTRN to the students and researchers, and to inform them of how they can join the network,…

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Publications:

Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria
by Imaobong Akpan & Kas Sempere

This paper presents the findings of a study on gender-based taxation differences among market traders in two Nigerian states. At a high level, no significant differences were found between female and male traders in the markets visited in terms of tax payments, payments for market services and tax increases. However, a closer look at the…

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Small Business Use of the Integrated Tax Administration System in Nigeria
by Uchenna Efobi, Ibukun Beecroft & Tanankem Belmondo with Amelia Katan

Our research explores the factors that drive the ways in which small business owners perceive and use the Integrated Tax Administration System (ITAS) in Nigeria. We surveyed nearly 500 small businesses. We apply logistic regression analysis to the survey data to determine which among a range of factors – relating to the ownership of businesses,…

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April 2019
Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria
by Abdulsalam Mas'ud

E-filing for some kinds of tax payments was introduced at the federal level in Nigeria in 2013, yet it has not been made available by state government for the collection of Personal Income Tax from micro-entrepreneurs – a major source of revenue. This research was designed to investigate the acceptability of e-filing to micro-entrepreneurs in…

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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:

March 2019
by Neil McCulloch & Tom Moerenhout

Nigeria’s performance on collected taxes is poor. Non-oil revenue in the country is around 3-4 percent of GDP, far below countries such as South Africa and Brazil where non-oil revenues lie between 20 and 25 percent of their GDP – or other peers in sub-Saharan Africa who typically collect more than 10 percent of GDP…

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March 2019
by Mustapha Ndajiwo

There is an international consensus that taxation is a critical means for financing sustainable development. It is estimated that a minimum tax to GDP ratio of 15%  is required in order for countries to provide basic public goods and services such as infrastructure, healthcare, education, and security. However, despite Nigeria being the largest economy in Africa, it…

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February 2019
by Laura Rossouw

Cigarette sales in most African countries are going up all the time. But smoking rates are much lower than in high-income countries. Because of these comparatively lower smoking prevalence rates – combined with the urgent need to address infectious diseases – tobacco control policies have largely not been prioritised. Nigeria is a case in point. Preventing smoking rates…

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Research Projects:

Past Project
Subsidy Perceptions in Nigeria
Project Researchers: Neil McCulloch

This project aims to understand what Nigerians think about fuel subsidies and their attitudes towards their reform, reduction or removal. It will draw on a new nationally representative survey of perceptions about taxes and subsidies in Nigeria. The analysis will show the characteristics associated with support for and opposition to subsidy reform. It will then…

Project Outputs

Blog
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Past Project
Maximizing Revenue Generation from an Amnesty Program: Evidence from the Voluntary Asset and Income Declaration Scheme in Nigeria
Project Researchers: Oyebola M. Okunogbe

This project examines how technology and third party information can be harnessed to promote tax compliance in the context of an amnesty program. Nigeria’s ongoing amnesty program, the Voluntary Assets and Income Declaration Scheme (VAIDS) is a time-limited opportunity for taxpayers to declare their previously undeclared assets and income for tax purposes. To avoid moral…

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Past Project
Economic and Political Consequences of Revenue Composition across States in Nigeria
Project Researchers: Oyebola M. Okunogbe

The recent crash in oil prices and subsequent economic crisis has highlighted the grave consequences that are associated with Nigeria’s heavy dependence on oil revenue and its low tax base. While this pattern is well known for the country, there is limited evidence on the state-by-state variation in oil dependence and economic outcomes. This study…

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Past Project
Acceptance of e-Tax Filling by Micro-entrepreneurs in North-Western Nigeria
Project Researchers: Dr. Abdulsalam Mas'ud, Hussaini Adamu Federal Polytechnic

Nigerian tax-to-GDP ratio has been deteriorating from 7% in 2013 to 6% in 2017, which is far below the generally acceptable threshold of 15%; possibly due to lack of filing tax return by over 65% of the registered taxpayers. Hence, e-tax filling was introduced to improve tax administration efficiency. Notwithstanding, Nigerian tax system remains the…

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Past Project
Bridging the gap between tax avoidance and compliance: can the framing of tax as a responsible business practice help?
Project Researchers: Bongo Adi, Lagos Business School, Kenneth Amaeshi, University of Edinburgh & Godson Ikiebey, ESG Advisory

Why do firms engage in aggressive corporate tax planning and tax avoidance? (How) can self-regulation, through Corporate Social Responsibility (CSR), complement public regulation in minimising the negative impacts of aggressive corporate tax planning and tax avoidance on government tax revenues? These questions bring to the fore the tension between tax illegitimacy and legality, which can…

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Past Project
Small Businesses and the Adoption of the Integrated Tax Administration System in Nigeria
Project Researchers: Efobi Uchenna, Covenant University, Beecroft Ibukun, Covenant University & Belmondo Tanankem, Ministry of Economy, Planning and Regional Development

In 2017 the Federal Inland Revenue Service (henceforth, FIRS) introduced the Integrated Tax Administration System (ITAS) with the aim of improving ease of doing business with FIRS, enhancing voluntary compliance and boosting revenue generation. Knowing that the Nigerian private sector has had history of low adoption of technologies like the mobile money service introduced by…

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