Nigerian Tax Research Network Library

Nigeria’s tax to GDP ratio is one of the lowest in the world. At under 6%, it is far below the sub-Saharan African average of 20%, and the 15% considered to be necessary to fund adequate public services. Nigeria has long relied on revenues from oil, but there is now widespread recognition of the need to diversify the sources of the government budget, and build a more sustainable revenue base for inclusive growth.

Key to raising increased tax revenue in an equitable manner, and without impeding economic growth, is rigorous research that can inform both tax policy and practice. To this end, the Nigerian Tax Research Network was launched in September 2017.

The NTRN is coordinated by the International Centre for Tax and Development (ICTD) and funded by the Bill and Melinda Gates Foundation. 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. This library is intended to be of use to members of the NTRN, including tax practitioners and researchers from both Nigerian and international organisations. 

Image credit: A commercial urban town in Lagos Nigeria | ariyo olasunkanmi | Shutterstock

In this collection


Showing 1-10 of 85 results

  • Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos

    Taylor and Francis Group, 2020
    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 a dynamic urban situation renders the distinction between a right and a claim much less clear than conventional approaches suggest. We argue that property taxation plays important and unanticipated roles in efforts to realize property rights....
  • Building a social contract? Understanding tax morale in Nigeria

    Taylor and Francis Group, 2020
    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 representative, dataset to explore which factors are associated with higher tax morale in Nigeria. We find that a perception of higher penalties and greater difficulty avoiding taxes are both associated with higher tax morale....
  • Assessing the effects of corporate taxation on the investment policy of manufacturing firms in Nigeria

    Sciendo, 2019
    The complexities of taxes in business have a tendency of endangering investment decisions at every point in time, if such complexities are not strategically managed. This study therefore assesses the effect of corporate taxation on the investment policy of quoted manufacturing firms in Nigeria. Secondary data sourced from annual reports of the selected firms were analysed using descriptive and inferential statistics. Specifically, static panel least square regression techniques were used....
  • Women's work and taxation in the informal economy: Issues in urban governance in Nigeria

    Africa Portal, 2019
    Taxation is fundamental to planning for citizen-centred development. However, the informal sector in Africa and particularly Nigeria is poorly integrated in taxation schemes. This neglect accumulates into cyclical developmental problems that affect provision of social services, maintenance of retail spaces and constantly debars the zeal for political participation and engagement in accountability mechanisms....
  • Effects of multiple taxation on the growth of small and medium entreprises in Nigeria

    Academia, 2019
    The study examined the effects of multiple taxation on the growth of Small and Medium Enterprises (SMEs) in Nigeria. The aim is to investigate the extent to which multiple taxes affect the operation of SMEs in the country using expansionary rate of these businesses as surrogate for growth. Data for the study were obtained through responses from questionnaire designed on a five (5) point likert scale. Out of 193 questionnaire administered on staff and owners of SMEs on Lokoja – Kogi State, 131 of them were returned representing approximately 68% response rate....
  • Effects of electronic-taxation on tax productivity in Nigeria (2008-2018)

    International Journal of Contemporary Applied Researches, 2019
    The paper examined the effects of electronic taxation on tax productivity in Nigeria. Specifically the study evaluated the challenges of using electronic taxation system on tax productivity in Nigeria. Data collection was questionnaire. The study targeted a sample of 120 respondents who are tax payers. Data from the field were analyzed using simple percentage and analysis of variance (ANOVA) as statistical tools. Findings revealed that a large proportion of the respondents (68.3%) indicate that Nigerian Tax Authorities had good electronic tax payment system....
  • Multiple taxation and small and medium scale enterprises (SMEs) financial performance in Abuja, Nigeria

    World Journal of Innovative Research, 2019
    The main objective of this study was to examine the impact of multiple- taxation on small and medium scale enterprise Finance performance, in Nigeria, particularly Abuja metropolis. This study, surveyed fifteen (15) selected SMEs within the Abuja metropolis precisely AMAC area, with a population of four hundred and fifteen (415) respondents and a sample size of two hundred (200), as calculated using RAOSOFT Sample Size Calculator. A total of two hundred (200) questionnaires were administered....
  • Human rights and taxation in Nigeria: A case for tax justice and accountability

    Pretoria University Law Press, 2020
    Human rights play an integral role in State revenue sourcing and taxation. The relevance of these ideas is twofold: first, to reinforce a State’s obligation to enact legislative measures and other regulations for the realisation of treaty rights. Second, to recommend that a foundation or premise whereby individuals are duty bound to pay taxes when necessary....
  • Taxation as a stimulus for economic growth in Nigeria

    International Knowledge Sharing Platform, 2020
    This study examined taxation as a stimulus for economic growth and development in Nigeria. The problem of over dependence in oil income has marred the nation sustainable development, several scholars and agencies are clamouring for revenue diversification for the economy. Since technological growth is a long way to achieve in the economy, tax could be considered as an immediate option to the problem. Tax is a major source of government revenue all over the world and Nigeria is not an exception....
  • Impact of taxation on the performance of small and medium enterprises in Aba, Abia state, Nigeria

    Society for Science and Education, 2019
    This work aims at assessing the effect of taxation on the performance of SMEs in Aba Abia State. A survey approach was adopted while the questionnaire was used as an instrument. A randomly selected 162 employees and owners of 40 SMEs were used for the study. Collected data were analyzed using the multiple regression analysis and one sample t-test. Results indicate that significant and positive relationship exist between taxation and the performance of SMEs and that tax assessment, tax collection and tax utilization significantly influence the performance of SMEs in Aba....


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