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 Nigeria.

News and events

See all news and events
News
High angle shot of a wide busy market street in Nigeria filled with cars.
August 2025
Nigeria’s historic tax reform led by ICTD tax course alum

Nigeria has taken a landmark step in overhauling its tax and revenue systems with the passage of four sweeping new tax laws, an achievement in which an alumnus of ICTD’s Research on Tax and Development course has played a formative role….
News
Three people sitting next to each other in an active conversation, the person closest to the camera is holding a paper and a pen.
July 2025
Research on Tax and Development course: 2025 applications now open

Applications are now open for the ICTD Research on Tax and Development Course. The application deadline is August 31. …
News
March 2023
Stakeholder meeting on taxing the informal sector held in Abuja

Nigeria is facing a looming fiscal crisis, with its debt servicing equal to the revenue it…

Blogs

See all blogs
Close up shot of a person's hands holding loads of Nigerian cash
March 2025|
Blog

Wealthy Africans often don’t pay tax: the answer lies in smarter collection

by Giovanni Occhiali

Wealthy Africans face lower effective tax rates than average citizens, replicating a trend already demonstrated for the relative tax burden of small and large companies. This situation is disheartening. But there are immediate steps that African revenue authorities can take to address this unfairness….
Photo of man texting on mobile phone
February 2023|
Blog

Taxes on digital financial services in Africa – An unlevel playing field

by Hannelore Niesten

Taxing transactions made via digital financial services differently from those made via traditional banking services can…
November 2021|
Blog

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

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

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…
Cigarette butts
May 2021|
Blog

West African governments must increase taxes on tobacco for better health and public finances

by Jean Tesche

For more than 30 years, the World Health Organization (WHO) has designated May 31 as World…

Publications

Research in Brief

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

May 2025
Mary Ongore & Prisca Musibi
Working Paper

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

May 2025
Mary Ongore & Prisca Musibi
Journal Article

Missing the forest for the trees: Ekiti State’s quest for forestry revenue and its impact on forest managers

February 2025
Giovanni Occhiali & Michael Falade
Journal Article

Taxing high-net-worth individuals in Nigeria: Challenges and opportunities for policy-makers from a preliminary investigation

February 2025
Giovanni Occhiali, Jalia Kangave & Hamza Ahmed Khan
Policy Brief

Exploring the Development of Mobile Money Markets and Revenue Collection from Digital Financial Services Taxes in Africa

August 2024
Hannelore Niesten & Christopher Wales
Working Paper

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

July 2024
Hannelore Niesten, Isaac Kobina Amoako & Bala Dahiru Abdullahi
See all Related Publications

Research Projects

Completed Project

An Empirical Study for the Case for the Introduction of Advance Pricing Agreements in Low and Lower-Middle Income Countries

Prisca Musibi & Mary Ongore
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
See all Related Projects