Projects

Past Project

An Analysis of the Relationship Between the State and Councils in Administering the Land Tax in Benin

Project Researchers: Kelly Labart, Bassirou Sarr & Damas Hounsounon

This research is looking into how we can maximise efforts to collect property tax and whether or not councils are better off by delegating this task to tax authorities. If the answer to this question is yes, then ways in which we can encourage the tax authorities to maximise efforts to collect this tax will…

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Understanding the Potential Role of the Property Tax in Addis Ababa

Project Researchers: Gabriella Yolanda Carolini, Fitsum A. Gelaye, Massachusetts Institute of Technology & Tigist K. Temesgen, Addis Ababa University

Urban real estate markets on the African continent are booming with construction and international investment (Bradford, 2014; Davis, 2015; National Association of Realtors, 2016; Salinas, 2013; The Business Year, 2014a, 2014b). A few trends spur this bullish approach to urban Africa real estate. First, demographic estimates for the continent—including urban population growth and the proportion…

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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…

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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…

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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…

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Past Project

Bridging the gap between tax avoidance and compliance: can the framing of tax as a responsible business practice help?

Project Researchers: Bongo Adi, Lagos Business School, Kenneth Amaeshi, University of Edinburgh & Godson Ikiebey, ESG Advisory

Why do firms engage in aggressive corporate tax planning and tax avoidance? (How) can self-regulation, through Corporate Social Responsibility (CSR), complement public regulation in minimising the negative impacts of aggressive corporate tax planning and tax avoidance on government tax revenues? These questions bring to the fore the tension between tax illegitimacy and legality, which can…

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Past Project

Small Businesses and the Adoption of the Integrated Tax Administration System in Nigeria

Project Researchers: Efobi Uchenna, Covenant University, Beecroft Ibukun, Covenant University & Belmondo Tanankem, Ministry of Economy, Planning and Regional Development

In 2017 the Federal Inland Revenue Service (henceforth, FIRS) introduced the Integrated Tax Administration System (ITAS) with the aim of improving ease of doing business with FIRS, enhancing voluntary compliance and boosting revenue generation. Knowing that the Nigerian private sector has had history of low adoption of technologies like the mobile money service introduced by…

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