Tax Research in Nigeria – Call for proposals

The International Centre for Tax and Development (ICTD) is calling for research proposals in relation to the Nigerian Tax Research Network (NTRN).

ICTD is an independent research centre based at the Institute of Development Studies in the UK. The Nigerian Tax Research Network (NTRN) is a new initiative of the ICTD funded by the Bill and Melinda Gates Foundation. The goal of the NTRN is to support the generation and exchange of tax knowledge in Nigeria. NTRN stakeholders include tax practitioners and researchers from both Nigerian and international organisations. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical studies. More information about the NTRN can be found at

Focus of research proposals: The ICTD will fund research projects that meet high academic standards of research quality and that are concerned with policy–‐relevant issues. We welcome proposals on all themes related to taxation in Nigeria and from all disciplines, including economics, law, accounting, and political science. The list below provides some themes of interest. However, proposals on any theme would be welcome, even if they are not listed below and as long as they are relevant to tax policy and tax administration in Nigeria:

  • Tax administration issues, including audits, ICT and data systems, third-party data collection, the modernisation of business processes, amongst others;  
  • Tax compliance with existing laws and regulations, and issues affecting compliance which may have policy implications; 
  • Tax optimisation regarding the mix between revenue maximisation and the other economic, political and social aims and effects of tax policies; 
  • Strategies to encourage voluntary compliance, including regarding procedures, transparency on rules and processes, and taxpayer education;
  • International taxation, including taxes on international trade, transfer pricing, tax treaties, international tax rules, and fiscal incentives (which are available both for domestic and foreign investors);  
  • Sub-national taxation, including property taxes and sub-national fiscal relations; and 
  • Fairness and equity of the tax system and tax burdens.

Download pdf:

NTRN call Nov 17