Nigeria’s Tax Revenue Mobilization: Lessons from Successful Revenue Reform Episodes: Nigeria
Selected Issues Papers, March 6, 2023
Source details
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- Nigeria’s Tax Revenue Mobilization: Lessons from Successful Revenue Reform Episodes: Nigeria
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Bibliographic details
- Authors: Il Jung
- Published: March 6, 2023
- Series: Selected Issues Papers
- DOI: https://doi.org/10.5089/9798400234989.018
Summary
- The paper identifies four episodes of large and sustained revenue mobilizations in Sub-Saharan Africa (SSA) and finds common lessons across the episodes.
- Although there is no one-size-fits-all strategy, a tax reform path suitable to Nigeria’s circumstances can be drawn from cross-country experiences.
Key findings and evidence
- Four SSA episodes of large and sustained revenue mobilizations were identified and analyzed.
- Common lessons emerge across these episodes that can inform Nigeria’s tax reform strategy.
Policy recommendations (from cross-country experiences)
- Implement a package reform of tax administration and tax policy measures.
- Focus mainly on indirect tax reforms:
- Value-added tax (VAT) reforms.
- Excise tax reforms.
- Rationalize tax incentives.
- Undertake tax administration measures to improve compliance by:
- Strengthening taxpayer segmentation.
- Strengthening automation.
- Launch social dialogue with key stakeholders.
- Ensure high-level political commitment.
Subjects and keywords
- Subject: International organization, Monetary policy, Revenue administration, Taxes
- Keywords: Consumption taxes, Excises, Nigeria's tax reform, package reform, Sub-Saharan Africa, Tax administration core functions, tax incentive rationalization, tax revenue mobilization, undertaking tax administration, Value-added tax
Il Jung. March 6, 2023.
Content in this bundle
- Sipea2023019