The ICTD is calling for research proposals in relation to the Nigerian Tax Research Network (NTRN). The NTRN is an initiative of the ICTD funded by the Bill & Melinda Gates Foundation, and in partnership with the Federal Inland Revenue Service (FIRS). The NTRN is a network of Nigerian researchers and practitioners, with the main objective of supporting the generation and exchange of knowledge on taxation in Nigeria.

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 (but not limited to) economics, law, accounting, sociology and political science. The list below provides themes of interest, which also have been identified as major challenges of taxation in Nigeria. However, proposals on any theme would be welcome as long as they are relevant to tax policy and administration in Nigeria:

  • Fairness, equity and legitimacy of the tax system and tax burdens.
  • Tax administration issues, including effectiveness of ICT in tax collection, audits, and data systems, third-party data collection, the modernisation of business processes, amongst others;
  • Informal taxation as especially as regards informal user fees, informal contributions and community development projects;
  • Capital Gains Tax; practice, filing and effectiveness in the Nigerian tax system;
  • 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 (for both domestic and foreign investors);
  • Sub-national tax, double taxation and multiple taxation
  • Taxes and behaviour, including effects of tobacco, alcohol and similar taxes
  • Tax and illicit financial flows
  • Taxation as a sustainable development issue
  • Taxation of the extractive industry
  • Tax justice in Nigeria

This call is open to all submissions, especially those led by Nigerian researchers or institutions. Proposals are welcome from all including from early career researchers and post-graduate students who can demonstrate exceptional research competence and experience.

Normal grants would fall in the range of US$1,000 to 20,000, however larger grants may be considered in exceptional circumstances. Projects which compare or monitor an issue over two or three years will also be considered.

Requirements and process 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 2019.
  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 the 11th of April 2019 at 23:00 (GMT).

Please note that the ICTD is committed to high quality research and so invest quite heavily in proposal preparation. Therefore, it is important to consult our guidance on research proposal design before submission.