Research theme · 8 selected briefs
These projects focus on traceable public records or a defined adult information study, with jurisdiction, reporting period and definitions stated up front.
Nominal revenue trends, inflation-adjusted series, budget estimates and taxpayer awareness answer different questions. Missing disclosure is not evidence of zero revenue, and descriptive co-movement does not establish a cause.
Accounting · Financial reporting
This Accounting final year project examines the presence and definition of reconciliation fields in publicly available revenue-agency reports through dated public reports from one agency over a stated reporting period, with a defined comparison that can be adjusted to available access and supervisor guidance.
Read the proposed briefEconomics · Applied macroeconomics
This Economics final year project examines how alternative documented inflation adjustments and time aggregation affect a tax-revenue trend through official tax-revenue series and an official price index with overlapping, documented coverage, with a defined comparison that can be adjusted to available access and supervisor guidance.
Read the proposed briefPublic Administration · Revenue administration
This Public Administration final year project examines the sequence of administrative steps and reported waiting points in a defined revenue-collection workflow through approved process documents and voluntary interviews with adult staff who work on the selected workflow, with a defined comparison that can be adjusted to available access and supervisor guidance.
Read the proposed briefTaxation · Fiscal forecasting
This Taxation final year project examines the direction and size of published tax-revenue estimate errors in a jurisdiction with traceable budget and outturn records through dated budget estimates and subsequent official outturn releases that use compatible revenue definitions, with a defined comparison that can be adjusted to available access and supervisor guidance.
Read the proposed briefAccounting · Public-sector accounting
This Accounting final year project examines the consistency of tax-revenue definitions and disclosure across selected state budget documents through public budget, budget-performance and audited-account documents for a small set of states and years, with a defined comparison that can be adjusted to available access and supervisor guidance.
Read the proposed briefEconomics · Public finance
This Economics final year project examines descriptive co-movement between tax-revenue composition and a selected commodity-price series through official tax-revenue categories and a primary-source commodity-price series with compatible dates, with a defined comparison that can be adjusted to available access and supervisor guidance.
Read the proposed briefTaxation · Public revenue analysis
This Taxation final year project examines the composition and trend of officially reported Nigerian tax revenue through dated revenue tables from official statistical, budget or revenue-agency publications, with a defined comparison that can be adjusted to available access and supervisor guidance.
Read the proposed briefTaxation · Tax compliance information
This Taxation final year project examines microbusiness owners’ awareness of where to find official information about defined non-oil tax obligations through adult owners of a clearly defined microbusiness group recruited through an approved neutral route, with a defined comparison that can be adjusted to available access and supervisor guidance.
Read the proposed brief