{
  "title": "Tax Potential and Revenue Mobilization in Niger: Niger",
  "publication": "Selected Issues Papers, April 18, 2025",
  "sourceUrl": "https://www.imf.org/en/publications/selected-issues-papers/issues/2025/04/18/tax-potential-and-revenue-mobilization-in-niger-niger-566307",
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  "summary": "Niger faces significant challenges to mobilize revenue, with one of the lowest tax revenue to GDP ratios in the region. This paper estimates the tax revenue gap, which reflects the difference between the actual and the potential tax revenue given economic and institutional context.",
  "sections": [
    {
      "heading": "Summary and Context",
      "content": "- Niger has one of the lowest tax revenue to GDP ratios in the region.\n- The paper estimates the tax revenue gap, defined as the difference between actual and potential tax revenue given economic and institutional context.\n- The tax revenue gap reached 3.4 percent of GDP in 2022.\n- Shortfalls are driven by gaps in the collection of taxes on goods and services, and international trade taxes."
    },
    {
      "heading": "Key Findings",
      "content": "- Tax revenue gap: 3.4 percent of GDP in 2022.\n- Major contributors to the gap:\n  - Taxes on goods and services (collection gaps).\n  - International trade taxes (collection gaps).\n- Niger faces significant challenges to mobilize revenue overall."
    },
    {
      "heading": "Policy Recommendations",
      "content": "- Rationalize VAT exemptions and the reduced rates on specific products.\n- Reform excise taxes.\n- Reform property taxes.\n- Strengthen tax administration."
    },
    {
      "heading": "Subject Areas and Keywords",
      "content": "- Subject: Fiscal policy, Revenue administration, Revenue mobilization, Revenue performance assessment, Tax administration core functions, Tax gap, Taxes, Value-added tax\n- 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\n\nSource: Tax Potential and Revenue Mobilization in Niger: Niger, Selected Issues Papers, April 18, 2025.\n\n---\n\n Content in this bundle\n\n- Stochastic\n  - Stochastic (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Stochastic (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/selected-issues-papers/issues/2025/04/18/tax-potential-and-revenue-mobilization-in-niger-niger-566307"
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    "Authors: Ana Sofia Pessoa, Elise Wendlassida Miningou",
    "Published: April 18, 2025",
    "Series: Selected Issues Papers",
    "DOI: https://doi.org/10.5089/9798229007221.018",
    "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.",
    "Tax revenue gap: 3.4 percent of GDP in 2022.",
    "Major contributors to the gap:",
    "Niger faces significant challenges to mobilize revenue overall.",
    "Rationalize VAT exemptions and the reduced rates on specific products.",
    "Reform excise taxes.",
    "Reform property taxes.",
    "Strengthen tax administration.",
    "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",
    "**Stochastic**"
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