Nigerian Tax Research Network (NTRN)

The NTRN is dedicated to enhancing the generation and exchange of tax knowledge in Nigeria. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. Stakeholders include tax practitioners and researchers from Nigerian and international institutions, as well as donors and civil society organisation working on tax issues in Nigerian.

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

News and events

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News
Participants and facilitators of the 2019-2020 course in Abuja, Nigeria.
June 2022
ICTD Research on Tax and Development Course 2022-2023 (Applications now open!)

We are accepting applications for the 2022 ‘Research on Tax and Development’ course until midnight (BST) on July 17th 2022….

Event
NTRN 2019
20 June 2022
Seminar: Digitalisation of Tax Administration in Nigeria

Join us on the 20th of June for this seminar on Digitalisation of Tax Administration in Nigeria. Hosted by NTRN, in partnership with the ACTG….

News
Network members at the NTRN conference in Abuja in 2019
July 2021
Nigerian Tax Research Network appoints two new experts to advisory board

Two new members have recently been appointed to the advisory board of the ICTD’s Nigerian Tax…

Blogs

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November 2021|
Blog

Increasing collection of income taxes via property ownership: The Borno State experience

by Grema Bukar, John Audu Aziganu, Mohammed Alkali & Mohammed Bashir Ali

Borno State, in north-eastern Nigeria, has faced intractable security challenges in the last decade that has led…

rickety bridge built next to broken bridge
July 2021|
Blog

Informal taxation in Nigeria: Significance, benefits and challenges

by Jacob Aondohemba Iormbagah

Across Nigeria, a journey through rural communities and interaction with community members will expose you to…

Fossil fuel subsidies tax blog cover photo
July 2021|
Blog

Urgent fossil fuel subsidy reforms needed to tackle climate crisis

by Neil McCulloch

As the G20 Environment Ministers meet today, one of the key issues they need to consider…

Hands typing on keyboard
April 2021|
Blog

Digitising taxation in Nigeria: Challenges and recommendations

by Abimbola AbdurRahman Lekki

In 2016, Nigeria’s Presidential Enabling Business Environment Council recognised that Nigeria should not be left behind…

Small house in Lagos
July 2020|
Blog

Insecurity underpins property rights in Lagos – no matter what class you are

by Olly Owen & Tom Goodfellow

Recurrent episodes of marginal communities being evicted from the waterfronts of Lagos have made global media headlines over…

cigarette
February 2020|
Blog

Why Nigeria needs a huge tobacco tax hike to curb smoking

by Laura Rossouw

Cigarette sales in most African countries are going up all the time. But smoking rates are much lower than…

Publications

Journal Article

Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

August 2022
Imaobong Akpan & Ma Josep Cascant-Sempere
Working Paper

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

November 2021
Henry C. Edeh
Working Paper

The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria

June 2021
Adedeji Adeniran, Mma Amara Ekeruche & Chukwuka Onywkwena
African Tax Administration Paper

More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria

June 2021
Corné van Walbeek, Adedeji Adeniran & Iraoya Augustine
Journal Article

Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis

June 2021
Neil McCulloch, Tom Moerenhout & Joonseok Yang
Journal Article

Building a Social Contract? Understanding Tax Morale in Nigeria

August 2020
Neil McCulloch, Tom Moerenhout & Joonseok Yang
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Research Projects

Completed Project

Disentangling the Effects of Ethnicity and Social Intermediaries on Informal Sector Tax in Lagos, Nigeria

Adrienne LeBas, Jessica Gottlieb & Janica Magat
Completed Project

Estimating the Impact of Tax or Price Measures on Tobacco Smoking Onset and Cessation

Precious Akanonu
Completed Project

The Collateral Effects of Evictions on Property Tax Morale: Class, Preferences and Signals from the State

Lily Tsai, Leah Rosenzweig & Nicole Wilson
Completed Project

The link between tax revenue allocation and tax morale in Nigeria

Tom Moerenhout, IISD, Belinda Archibong & Evans Osabuohien
Completed Project

The Role of Information About Peer Behaviour on Tax Compliance in Nigeria: An Experimental Study

Adedeji Adeniran, Joseph Ishaku, Precious Akanonu & Chukwuka Onyekwena
Completed Project

Formalization, Tax Appeals, and Social Intermediaries in Lagos, Nigeria

Jessica Gottlieb, Adrienne LeBas, Janica Magat & Nonso Obikili
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