The International Centre for Tax and Development (ICTD) is calling for research proposals in relation to the Nigerian Tax Research Network that meet high academic standards of research quality and that are concerned with policy‐relevant issues.
The Centre says it welcomes proposals on all themes related to taxation in Nigeria and from all disciplines, including economics, law, accounting, and political science.
The ICTD listed the special focus of such proposals to include, 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; Strategies to encourage voluntary compliance, including regarding procedures, transparency on rules and processes, and taxpayer education.
Other relevant focuses of the proposals as listed by the Centre are, 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.
It stated, however, that 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. This is even as it added that it expects to fund at least one study on an issue to do with wider social, economic and/or political impacts of taxation.
This call is open to all submissions, preferably led by Nigerian researchers or institutions. We particularly welcome proposals from early career researchers, women, and students.
On the requirements for research proposals, the ICTD stated that research proposals should be of four pages at maximum, be clear and concise. Researchers were also advised to clearly state the purpose of the study, the activities to be undertaken, and the feasibility of the research proposal.
In addition, it stated that the research proposals, which must be submitted not later than 16th December this year, should include, summary of no more than 150 words; motivation for the study and policy relevance; data and information that the researcher plans to use for the study, including the feasibility of accessing such data and information; and methods of analysis.
Others are, work plan for the study, including activities to be undertaken and a detailed timeline as all projects need to be completed by September 2018; budget for the project to be stated in USD, with details of the costs to be incurred; and the CV and experience of researchers involved in the study, including current affiliation, with CVs sent as an annex to the research proposal.
The ICTD required further that submission should include, a research proposal document; and CVs for all researchers involved in the proposal, adding that only research proposals that include all the required elements will be considered. It advised that submission should be sent by email to email@example.com with the subject “Submission: NTRN Call for Proposals”.
While stating that there is no minimum amount for the proposal budget and that small projects are welcome, the Centre however stated that applications for grants over US$30,000 will not be considered in this call.