Project Title
Financing for Development (F4D)


In the bid to increase revenue, several initiatives aimed at bringing informal sector into the tax net are being introduced. The governments at sub-national and local government are introducing new and multiple levies and establishing task forces and special groups to collect them. There is still lacking a clear, coherence and systematic policy on how to effectively tax the sector in a manner that is sustainable, engender the protection of rights of the tax payers, promote voluntary compliance and ensure fairness and justice for tax payers, including women, stimulate wealth creation, job creation and effective service delivery. The combination of excess burden of tax, often dehumanizing methods of collection, extortion of illegal payments from helpless persons, especially women and the absence of social services and tangible benefits of the tax paid, coupled with the likelihood of the introduction of even more levies and rates in a bid for states to shore up revenues, with potentials of worsening poverty and increasing inequality necessitated the need to empower citizens to defend their rights and engage tax authorities from an informed position while building networks and partnerships that provides the necessary voices, skills and numbers that positions them to be heard. This is what has informed the design of this project. This project aims at creating a more transparent, fair and just tax environment where rights are respected and participation is increased.





  • To change fiscal and financial systems to increase finance for development, and empower citizens to monitor how resources are spent.
  • To create sustainable impact by ensuring that more Nigerians, especially women, are empowered to participate in decision-making, contribute to nation building as active citizens and benefit from better living standards through increased availability of essential services.

Projected Outcome

Improved Policies (Government): The Nigerian government tackles tax evasion and avoidance, increases transparency and accountability through participatory budgets, and ensures pro-poor fiscal policies and practices.

Improved Policies (Private Sector): The policies and practices of the Nigerian private sector address tax avoidance and evasion

Strengthened Civil Society Organisations: Nigerian civil society successfully lobbies for policy and practice change that increases transparency and accountability and reduces inequality and poverty in Nigeria

Increased Citizens ‘Voice: Informed Nigerian citizens actively demand fair taxation practices and participatory budgeting towards enhanced transparency and accountability

Stronger and Wider Alliances: Civil Society Organizations collaborate in platforms in the implementing states with increased impact and credibility.

Geographical Intervention Location
This project is implemented in 16 states in Nigeria where there is the renewed drive for Internally Generated Revenue (IGR) and state level Tax Justice Platforms report high incidences of arbitrary imposition of multiple levies and rates and the use of unethical methods to extort monies from citizens, especially in the informal sector affecting market women, artisans, traders and small scale entrepreneurs and these aforementioned categories of people represent the greater percentage of the workforce in the country and it is dominated by women.
The states are as follows:

Abia State | Akwa-Ibom | Anambra | Bayelsa | Cross River | Delta | Ebonyi | Edo | Ekiti |Enugu |Imo|Lagos | Ogun | Ondo | Oyo | Rivers |


Tax Research in Abia State

Tax Research in Akwa Ibom State

Tax Research in Anambra State

Tax Research in Delta state

Tax Research in Ekiti State

Tax Research in Enugu State

Tax Research in Rivers State