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Project

International Centre for Tax and Development

The International Centre for Taxation and Development (ICTD) is a 5 year research programme consortium that began in November 2010 and will end in March 2016. It is co-funded by Norad (the Norwegian Agency for Development Cooperation) and DFID (the UK Department for International Development).

The programme will explore the links between taxation and good governance in developing countries with a regional focus on Anglophone and Francophone Africa. The resulting research will raise and intensify the debate about taxation globally amongst policy makers, practitioners, academia, the media and the general public. Our goal is to enable tax policy to be shaped with reference to evidence based research within developing countries and internationally; promoting accountable and responsive government, building state capacity and the state-citizen social contract and to encourage pro-poor equitable development.

Led by Chief Executive Officer Professor Mick Moore (Institute of Development Studies) and Research Directors Wilson Prichard (University of Toronto/IDS) and Odd-Helge Fjeldstad (Chr. Michelsen Institute) the consortium is a partnership between IDS, CERDI, the Institute of Security Studies South Africa and the Chr. Michelsen Institute Bergen.

The ICTD is also associated with a wide range of organisations:

For more information on the ICTD visit the ICTD website) or contact the Programme Manager Adam Randon

Recent work

Brief

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

Research in Brief 39

With the first implementation of e-filing by the US in 1986, many countries in Europe, Asia and Africa followed suit. E-filing for certain tax payments was introduced at the federal level in Nigeria in 2013. However, none of the State Boards of Internal Revenue (or State Internal Revenue...

Abdulsalam Mas'ud

8 May 2019

Working Paper

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

ICTD Working Paper 96

E-filing for some kinds of tax payments was introduced at the federal level in Nigeria in 2013, yet it has not been made available by state government for the collection of Personal Income Tax from micro-entrepreneurs – a major source of revenue. This research was designed to investigate the...

Mas'ud, Abdulsalam

30 April 2019