{
  "title": "Niger: Selected Issues",
  "publication": "IMF Staff Country Reports, January 28, 2025",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2025/01/29/niger-selected-issues-561394",
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  "summary": "This Selected Issues paper estimates the tax revenue gap, which reflects the difference between the actual tax revenue collected and the potential revenue for Niger's economic and institutional context. The tax revenue gap has been increasing since 2015 and reached 3.",
  "sections": [
    {
      "heading": "Tax revenue gap: magnitude and drivers",
      "content": "- The tax revenue gap reflects the difference between the actual tax revenue collected and the potential revenue for Niger's economic and institutional context.\n- The tax revenue gap has been increasing since 2015 and reached 3.4 percent of gross domestic product in 2022.\n- Primary drivers identified:\n  - Gaps in the collection of taxes on goods and services.\n  - Gaps in the collection of international trade taxes."
    },
    {
      "heading": "Policy recommendations to enhance revenue mobilization",
      "content": "- Rationalize value-added tax (VAT) exemptions and the reduced VAT rates on specific products.\n- Reform excise taxes.\n- Reform property taxes.\n- Strengthen tax administration capacity.\n- Address informality and enhance the ability to collect taxes from the informal sector.\n- Improve governance to bolster revenue mobilization capacity in the medium to long term.\n- Improve social acceptability through a well-thought communication strategy and mitigating measures.\n- Improve transparency and accountability of institutions to gain support for revenue mobilization."
    },
    {
      "heading": "Implementation priorities and medium-term considerations",
      "content": "- Immediate priorities: rationalize VAT exemptions and reduced rates; strengthen tax administration.\n- Medium- to long-term priorities: reduce informality, reform excise and property taxes, and improve governance and institutional transparency.\n- Social and political considerations: combining technical reforms with communication and mitigation measures is essential to improve social acceptability.\n\nSource: Niger: Selected Issues, IMF Staff Country Reports, January 28, 2025.\n\n---\n\n Content in this bundle\n\n- Niger: Selected Issues; IMF Country Report No. 25/26; December 17, 2024\n  - Niger: Selected Issues; IMF Country Report No. 25/26; December 17, 2024 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Niger: Selected Issues; IMF Country Report No. 25/26; December 17, 2024 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: January 28, 2025",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9798229000345.002",
    "The tax revenue gap reflects the difference between the actual tax revenue collected and the potential revenue for Niger's economic and institutional context.",
    "The tax revenue gap has been increasing since 2015 and reached 3.4 percent of gross domestic product in 2022.",
    "Primary drivers identified:",
    "Rationalize value-added tax (VAT) exemptions and the reduced VAT rates on specific products.",
    "Reform excise taxes.",
    "Reform property taxes.",
    "Strengthen tax administration capacity.",
    "Address informality and enhance the ability to collect taxes from the informal sector.",
    "Improve governance to bolster revenue mobilization capacity in the medium to long term.",
    "Improve social acceptability through a well-thought communication strategy and mitigating measures.",
    "Improve transparency and accountability of institutions to gain support for revenue mobilization.",
    "Immediate priorities: rationalize VAT exemptions and reduced rates; strengthen tax administration.",
    "Medium- to long-term priorities: reduce informality, reform excise and property taxes, and improve governance and institutional transparency.",
    "Social and political considerations: combining technical reforms with communication and mitigation measures is essential to improve social acceptability.",
    "**Niger: Selected Issues; IMF Country Report No. 25/26; December 17, 2024**"
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