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Abdulsalam Mas'ud

Dr. Abdussalam Mas'ud is a former Associate Professor of Taxation at Federal University Dutse, Nigeria, and has been an ICTD research grantee since 2017. He has published extensively on tax and fiscal systems and was a recipient of the Malaysia Institute of Accountants (MIA) Article of Merit Award in 2016. Dr. Mas'ud left academia in early 2023 and now works in industry.
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Publications

Partner Publication

Diagnostic Assessment of Property Tax in Nigeria – The Case of Ekiti State

January 2026
Timothy Onechojon Usman, Abdulsalam Mas'ud, Mustapha Ndajiwo & Michael Falade
Partner Publication

Diagnostic Assessment of Property Tax in Nigeria – The Case of Kaduna State

September 2025
Abdulsalam Mas'ud, Timothy Onechojon Usman, Mustapha Ndajiwo & Michael Falade
Research in Brief

Digitalisation and Subnational Tax Administration in Nigeria

November 2023
Abdulsalam Mas'ud, Sani Damamisau Mohammed & Yusuf Abdu Gimba
African Tax Administration Paper

Digitalisation and Subnational Tax Administration in Nigeria

August 2023
Abdulsalam Mas'ud, Sani Damamisau Mohammed & Yusuf Abdu Gimba
Research in Brief

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

May 2019
Abdulsalam Mas'ud
Working Paper

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

April 2019
Abdulsalam Mas'ud
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Blogs

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A man walks past a bright green roadside shop in Kenya with Safaricom and M-Pesa signs, illustrating how digital payments support Nigeria digital public infrastructure for taxation across Africa.
October 2025|
Blog

Digital Public Infrastructure (DPI) and Tax Administration in Nigeria: The Current State of Play

by Abdulsalam Mas'ud

Nigeria has made significant strides in digitalising its tax administration over the past decade, with initiatives such as the Integrated Tax Administration System (ITAS) and new frameworks for digital public infrastructure (DPI). This blog explores the current state of Nigeria’s digital tax infrastructure across four key pillars: digital IDs, merchant payments, data exchange, and inclusivity, and highlights progress made at both national and subnational levels. Drawing on recent DPI readiness assessments and peer learning events, it identifies opportunities to strengthen coordination, data governance, and capacity for more efficient, transparent, and inclusive tax administration….

Research Projects

Current Project

Extent of Adoption and Effective Data Utilisation from Digitalised Tax Payment Systems and Digital IDs among States’ Taxing Authorities in Nigeria

Abdulsalam Mas’ud, Sani Mohammed Damamisau & Yusuf Abdu Gimba
Completed Project

Acceptance of e-Tax Filling by Micro-entrepreneurs in North-Western Nigeria

Dr. Abdulsalam Mas'ud, Hussaini Adamu Federal Polytechnic
See all Related Projects
[email protected]
+44 (0) 1273 606261
International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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