Nigerian Tax Research Network (NTRN)

Image credit: © Rhiannon McCluskey, Rhiannon McCluskey

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

The main objectives of the NTRN are to:

  1. Provide a platform for knowledge exchange and evidence-based debate on tax issues, through workshops, conferences, and publications.
  2. Support the production of high-quality, policy-relevant research, especially that led and undertaken by Nigerian researchers, by providing funding and capacity development.
  3. Facilitate coordination and complementarity between existing projects and actors active in the area of taxation in Nigeria.

The NTRN is funded by a grant from the Bill & Melinda Gates Foundation and coordinated by the International Centre for Tax and Development (ICTD) in collaboration with the Federal Inland Revenue Service.

The Chair of the NTRN is Mrs Ifueko M. Omoigui Okauru. The Research Coordinator is Dr Olly Owen and the Network Coordinator is Michael Falade.

The NTRN was formally launched on 12-14th of September 2017 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.

Read more

Connect with NTRN

Check us out on Twitter

NTRNtax

Join our mailing list

Send us an email

[email protected]

News and Events:

July 2021
News
Network members at the NTRN conference in Abuja in 2019
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 Research Network (NTRN). Ms Amina Ado and Dr Oyebola Okunogbe, who bring specialised expertise to the table, have joined Mrs Ifueko Omoigui-Okauru, MFR, the Chair of the advisory board, and members Dr Nonso Obikili, Dr Francisca Nlerum, Mr Mustapha…

Read more

Publications:

Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis
by Neil McCulloch, Tom Moerenhout & Joonseok Yang

Fuel subsidies in Nigeria are enormous – around USD 3.9 billion – almost double the health budget. Such subsidies come at great cost: the opportunity costs of such spending on other development objectives are large; the distribution of resources to the state governments is reduced; the vast majority of the subsidy goes to better off Nigerians; and…

Read more
June 2021
The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria
by Adedeji Adeniran, Mma Amara Ekeruche & Chukwuka Onywkwena

Economic development is linked with increased state capacity including the ability to mobilise domestic tax resources. For many developing countries, high levels of informality are a major constraint in this regard. Yet, economic incentives like changing the tax rate or increasing the filling and audit rate can be ineffective in a highly informal economic structure….

Read more
More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria
by Corné van Walbeek, Adedeji Adeniran & Iraoya Augustine

Nigeria is faced with substantial economic and health burdens caused by tobacco smoking. The economic burden of smoking accounts for approximately 1.3 per cent of Nigeria’s GDP. In terms of its health impact, 4.9 per cent of all deaths in 2019 were attributed to smoking related diseases. The thousands of Nigerians that die annually from…

Read more
August 2020
Building a Social Contract? Understanding Tax Morale in Nigeria
by Neil McCulloch, Tom Moerenhout & Joonseok Yang

An important part of every country’s development process is the building of a social contract in which citizens pay tax and, in turn, receive public goods and services. Evidence suggests that this is associated with the establishment of a norm of tax payment and a belief that non-payment is wrong. We exploit a new, nationally…

Read more
Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos
by Tom Goodfellow & Olly Owen

The importance of tenure security for development and wellbeing is often reduced to questions about how titles can guarantee rights, overlooking the contested and layered nature of property rights themselves. We use the case of Lagos to analyse property rights as ‘analogue’ rather than ‘digital’ in nature – things that only exist by degree, where…

Read more
June 2020
The Taxation of the Digitalised Economy: An African Study
by Mustapha Ndajiwo

The advent of digitalised business models has considerable potential to improve trade in Africa, however, it has greatly exacerbated the two central challenges of international tax. The first challenge is the definition of taxable presence, and the second is the allocation of business profits of multinational enterprises (MNEs) among the different jurisdictions where they operate….

Read more
Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis
by Neil McCulloch, Tom Moerenhout & Joonseok Yang

Fuel subsidies in Nigeria are enormous. At last estimate, the state subsidises gasoline to the tune of USD 3.9 billion — almost double the entire health budget. Subsidies exist because the government fixes the price of gasoline for consumers below the international price and uses government resources to pay for the difference. They were first…

Read more
February 2020
Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study
by Kenneth Amaeshi, Bongo Adi & Godson Ikiebey

This study explores how small business owners talk about their tax responsibility, especially in non-enabling institutional contexts. It identifies two main types of tax responsibility discourses amongst these business owners: (1) duty-based and (2) rights-based. The duty-based talks see taxation primarily as the citizens’ responsibility to governments, which should always be fulfilled unconditionally, while rights-based…

Read more
January 2020
Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis
by Neil McCulloch, Tom Moerenhout & Joonseok Yang

Fuel subsidies in Nigeria are enormous. At last estimate, the state subsidises petrol to the tune of US$3.9 billion – almost double the entire health budget. Such subsidies come at great cost: the opportunity costs of such spending on other development objectives are large; the distribution of resources to the state governments is reduced; the…

Read more
Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study
by Kenneth Amaeshi, Bongo Adi & Godson Ikiebey

This study explores how small business owners talk about their tax responsibility, especially in non-enabling institutional contexts. It identifies two main types of tax responsibility discourses amongst these business owners: (1) duty-based and (2) rights-based. The duty-based talks see taxation primarily as the citizens’ responsibility to governments, which should always be fulfilled unconditionally, while rights-based…

Read more

Blogs:

October 2021
by Grema Bukar, John Audu Aziganu, Mohammed Alkali & Mohammed Bashir Ali

Withholding tax (WHT) is a fraction of rental income (10%) withheld and remitted to a tax authority by tenants on behalf of property owners and landlords. It provides for the advance payment of income taxes – with the payment deducted at source. This advance payment can be used to offset income tax liabilities or recovered…

Read more
July 2021
by Jacob Aondohemba Iormbagah

Across Nigeria, a journey through rural communities and interaction with community members will expose you to the prevalence of self-financed and managed community development projects. The benefits of those projects completed through informal taxation to the people of Nigeria cannot be overemphasised, though many scholars and tax administrators are not aware or pay little attention…

Read more
July 2021
by Neil McCulloch

As the G20 Environment Ministers meet today, one of the key issues they need to consider is whether to get serious about fossil fuel subsidy reform. As a report published on June 19 by Bloomberg NEF and Bloomberg Philantropies points out, the G20 countries have provided more than $3.3tn (£2.4tn) in subsidies for fossil fuels…

Read more

Research Projects:

Past Project
Disentangling the Effects of Ethnicity and Social Intermediaries on Informal Sector Tax in Lagos, Nigeria
Project Researchers: Adrienne LeBas, Jessica Gottlieb & Janica Magat

In this project, we aim to investigate the role ethnicity plays in shaping attitudes toward taxation and the state. In particular, does ethnicity or other vendor-specific attributes attenuate (or reinforce) the effect of improved information on formal tax compliance and pro-tax attitudes? The proposed qualitative research builds upon and is informed by novel findings that…

Read more
Current Project
Estimating the Impact of Tax or Price Measures on Tobacco Smoking Onset and Cessation
Project Researchers: Precious Akanonu

This study seeks to contribute to the scant literature on the impact of prices on smoking onset and cessation in LMICs by investigating the following research questions, with a focus on Nigeria: What is the impact of cigarette prices on smoking onset? What is the impact of cigarette prices on smoking cessation? The study is…

Read more
Past Project
The Collateral Effects of Evictions on Property Tax Morale: Class, Preferences and Signals from the State
Project Researchers: Lily Tsai, Leah Rosenzweig & Nicole Wilson

How do government actions toward the poor influence other citizens’ perceptions of the government? Does making citizens aware of forced evictions – used by the government in the name of development – reduce their willingness to invest in the capacity of the government by paying taxes? We seek to build upon our 2018 pilot survey…

Read more
Past Project
The link between tax revenue allocation and tax morale in Nigeria
Project Researchers: Tom Moerenhout, IISD, Belinda Archibong & Evans Osabuohien

The proposed research will answer three research questions: (1) Do regions that have historically received more tax revenue have better tax morale? (2) What type of tax allocation in the form of public service provision increases tax morale? (3) Can oil producing regions turn the use of revenue from the 13% fund into higher tax…

Read more
Past Project
The Role of Information About Peer Behaviour on Tax Compliance in Nigeria: An Experimental Study
Project Researchers: Adedeji Adeniran, Joseph Ishaku, Precious Akanonu & Chukwuka Onyekwena

Domestic revenue mobilization is a priority for many SSA countries. Yet, low tax compliance constitutes a major challenge to this drive. Improving tax compliance will require an understanding of the underlying factors influencing a taxpayer’s decision to either pay taxes or not. However, little is known about tax compliance behaviour in most SSA countries; insights…

Read more
Past Project
Formalization, Tax Appeals, and Social Intermediaries in Lagos, Nigeria
Project Researchers: Jessica Gottlieb, Adrienne LeBas, Janica Magat & Nonso Obikili

One of the foremost challenges to state-building in weak states is the collection of sufficient revenue for the government to supply public goods. If weak states seek to expand the size of their tax base and the overall revenue collected, can improved information or other appeals boost pro-tax attitudes and formal tax compliance? This project…

Read more
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
Read more
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…

Read more
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…

Read more
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…

Read more