Research for Policy Action

Optimising Internally Generated Revenue in Nigeria

This position paper provides a contextual study of factors linked to effective internally generated tax development in Nigeria. It starts from the premise that there are indeed many practical and rapid options for moving forward and that by understanding the broader context better it will be possible to address the blockages to change as well as design and implement policies that contribute positively to key social and business objectives. The paper draws attention to potential measures to motivate reform, to create win-win outcomes, to factor-in administrative considerations, to build public support, to build social contracts and a sense of citizenship, and to tackle poverty. It provides some initial practical pointers on the means of building legitimacy and it offers guidance on how to take into state economic specificities. This position paper draws on examples from across the continent and more broadly to outline the specific challenges that Nigeria faces when seeking to raise revenue, and explain how they can be overcome. It provides evidence from Nigeria and comparator countries on which types of Internally Generated Revenue (IGR) policies have proven effectives and where risks arise. It provides guidance on the next steps stakeholders could take to develop this policy area effectively, provides analysis about how to work with Nigerian partners to push forward the IGR agenda rapidly and effectively and contributes to the development and delivery of action plans to tackle blockages in IGR generation. Finally it proposes next steps to drive the agenda forward.

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Internally Generated Revenue (IGR), IGR Optimisation, IGR Maximisation, Taxation

Focus Area(s): Internally Generated Revenue

Country of Reform: Nigeria

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