thinking + mobilising ideas for a knowledge-based african society.
Latest
Nigeria’s Value Added Tax at 30
This year made it thirty years since Nigeria began administering the Value Added Tax (VAT). Thirty years in, the VAT has been a constant source of challenge to Nigeria’s federal fiscal structure and has earned the reputation for being Nigeria’s most controversial tax.
In this study, we reflect on the development of Nigeria’s VAT, monitor and assess the current legislative and policy framework for the administration of the VAT, and make policy projections for the optimal administration of the VAT in Nigeria.
Our recent thinking
Issue - Briefs
Nigeria is faced with a catch 22 - to increase, reduce or abolish fuel subsidy. Whichever bait wins the country will face repercussions of decades of subsidy. This issue-brief looks at what subsidy removal or retention could mean for Nigeria.
The CBN through a circular issued on 5 February 2021 instructed regulated institutions dealing in or facilitating payments for cryptocurrencies exchange to close all accounts used in trading cryptocurrencies. We look at what the circular means for Nigeria's crypto-community, what we can learn from India and why the circular is flawed.
#ThereIsABillinTheHouse that seeks to provide easy access to tertiary education by providing interest-free loans to Nigerian students once certain conditions have been. We look at the provisions in the Bill and its feasibility.
This issue-brief examines the novel provisions on oil and gas governance and regulation in Nigeria under the Petroleum Industry Bill.
Submit to borg Quarterly
borg. invites submissions for its upcoming periodic publication. We welcome contributions across various disciplines on key issues shaping contemporary African society. If that sounds like your work, please fill out the form here or send it to us at: ideas@borg.re titled "Quarterly Policy Submission"
Help our research
In the last general election, less than an 85million people registered to vote and over 11million people failed to collect their Permanent Voters Card (PVC).
We are trying to understand why. In 42 seconds, help us find out by filling this survey.
Click to fill this survey
Join our knowledge-based community
Subscribe to our newsletter and be the first to hear from us