Tax Potential and Revenue Mobilization in Niger: Niger
Selected Issues Papers, April 18, 2025
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Bibliographic details
- Authors: Ana Sofia Pessoa, Elise Wendlassida Miningou
- Published: April 18, 2025
- Series: Selected Issues Papers
- DOI: https://doi.org/10.5089/9798229007221.018
Summary and Context
- Niger has one of the lowest tax revenue to GDP ratios in the region.
- The paper estimates the tax revenue gap, defined as the difference between actual and potential tax revenue given economic and institutional context.
- The tax revenue gap reached 3.4 percent of GDP in 2022.
- Shortfalls are driven by gaps in the collection of taxes on goods and services, and international trade taxes.
Key Findings
- Tax revenue gap: 3.4 percent of GDP in 2022.
- Major contributors to the gap:
- Taxes on goods and services (collection gaps).
- International trade taxes (collection gaps).
- Niger faces significant challenges to mobilize revenue overall.
Policy Recommendations
- Rationalize VAT exemptions and the reduced rates on specific products.
- Reform excise taxes.
- Reform property taxes.
- Strengthen tax administration.
Subject Areas and Keywords
- Subject: Fiscal policy, Revenue administration, Revenue mobilization, Revenue performance assessment, Tax administration core functions, Tax gap, Taxes, Value-added tax
- Keywords: B. revenue potential, Fiscal Revenues, North Africa, revenue collection, Revenue mobilization, Tax administration core functions, tax effort, Tax Gap, tax gap breakdown, Tax Potential, tax revenue gap, Value-added tax
Source: Tax Potential and Revenue Mobilization in Niger: Niger, Selected Issues Papers, April 18, 2025.
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