Showing 1-12 of 63 Publications
Working Paper

Variations in Accountability Systems of Informal Taxation Across Regions in Kaduna State, Nigeria

Partner Publication

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

A woman sitting beside a red Vodafone and Tigo Cash mobile money kiosk in Ghana, representing the growing role of digital payment systems in Africa’s digital public infrastructure.
October 2025|
Blog

Digital Public Infrastructure’s potential to reshape taxation in Africa must no longer be ignored

by Seid Yimam Mohamed

Digital public infrastructure (DPI), from digital IDs to payment systems and data exchange, is transforming how governments in Africa can mobilise domestic revenue. This blog explores why integrating DPI into tax systems is crucial for stronger governance, fairer taxation, and sustainable development across the continent….

Cultural Parade in Zaria City, Nigeria where informal tax has become a lifeline for basic services
October 2025|
Blog

How faith and culture shape accountability in Nigeria’s informal tax system

by Jacob Aondohemba Iormbagah

In early October, I was in Cape Town for the 10th ATAF Annual Congress, where I…

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….

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….

Working Paper

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

Journal Article

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

Journal Article

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

Research in Brief

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

Research in Brief

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

May 2024|
Blog

Tax incentives for digital payments – Lessons for African tax administration organisations

by Lucia Rossel & Fabrizio Santoro

Are digital payment tax incentives delivering on the promise of increased tax revenuue? A comprehensive comparative compilation of experience in Africa, Asia and America….

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