## Niger: Selected Issues

_IMF Staff Country Reports, January 28, 2025_

## Source details

**Canonical URL:** [Niger: Selected Issues](https://www.imf.org/en/publications/cr/issues/2025/01/29/niger-selected-issues-561394)

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## Bibliographic details
- Published: January 28, 2025
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9798229000345.002

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### Tax revenue gap: magnitude and drivers
- 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:
  - Gaps in the collection of taxes on goods and services.
  - Gaps in the collection of international trade taxes.

### Policy recommendations to enhance revenue mobilization
- 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.

### Implementation priorities and medium-term considerations
- 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.

*Source: Niger: Selected Issues, IMF Staff Country Reports, January 28, 2025.*

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## Content in this bundle

- **Niger: Selected Issues; IMF Country Report No. 25/26; December 17, 2024**
  - [Niger: Selected Issues; IMF Country Report No. 25/26; December 17, 2024 (Markdown version)](/-/media/files/publications/cr/2025/english/1nerea2025002-print-pdf.pdf.md){rel="alternate" type="text/markdown"}
  - [Niger: Selected Issues; IMF Country Report No. 25/26; December 17, 2024 (PDF)](/-/media/files/publications/cr/2025/english/1nerea2025002-print-pdf.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/cr/issues/2025/01/29/niger-selected-issues-561394_