The ICTD is calling for research proposals in relation to the Nigerian Tax Research Network

Focus of research proposals: The ICTD will fund research projects that meet high academic standards of research quality and that are concerned with policy–‐relevant issues. We welcome proposals on all themes related to taxation in Nigeria and from all disciplines, including economics, law, accounting, and political science. The list below provides some themes of interest. However, proposals on any theme would be welcome, even if they are not listed below and as long as they are relevant to tax policy and tax administration in Nigeria:

  • Tax administration issues, including audits, ICT and data systems, third-party data collection, the modernisation of business processes, amongst others;
  • Tax compliance with existing laws and regulations, and issues affecting compliance which may have policy implications;
  • Strategies to encourage voluntary compliance, including regarding procedures, transparency on rules and processes, and taxpayer education.
  • International taxation, including taxes on international trade, transfer pricing, tax treaties, international tax rules, and fiscal incentives (which are available both for domestic and foreign investors);
  • Sub-national taxation, including property taxes and sub-national fiscal relations.
  • Fairness and equity of the tax system and tax burdens.

In addition, we will expect to fund at least one study on an issue to do with wider social, economic and/or political impacts of taxation.

This call is open to all submissions, preferably led by Nigerian researchers or institutions. We particularly welcome proposals from early career researchers, women, and students.

Requirements for research proposals: Research proposals should be of 4 pages at maximum. The research proposals should be clear and concise. They should clearly state the purpose of the study, the activities to be undertaken, and the feasibility of the research proposal. Research proposals should include the following information:

  1. A summary of no more than 150 words
  2. Motivation for the study and policy relevance
  3. Data and information that the researcher plans to use for the study, including the feasibility of accessing such data and information
  4. Methods of analysis
  5. Work plan for the study, including activities to be undertaken and a detailed timeline. Note that all projects need to be completed by September 2018.
  6. Budget in USD, with details of the costs to be incurred.
  7. CV and experience of researchers involved in the study, including current affiliation (CVs to be sent as an annex to the research proposal).

Submission method and deadline: Submissions should include: 1) a research proposal document, and 2) CVs for all researchers involved in the proposal. Only research proposals that include all the required elements will be considered. Submission should be sent by email to [email protected] with the subject “Submission: NTRN Call for Proposals”. The deadline for all submissions is Saturday 16th December 2017 at 23:00 (GMT).

Budget: There is no minimum amount, and small projects are welcome. However, applications for grants over US$30,000 will not be considered in this call.