아프리카ㆍ중동
연구정보
[정책] Nigeria’s Tax Revenue Mobilization: Lessons from Successful Revenue Reform Episodes Nigeria: Nigeria
나이지리아 국외연구자료 연구보고서 IMF 발간일 : 2023-03-06 등록일 : 2023-03-23 원문링크
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This paper has identified four episodes of large and sustained revenue mobilizations in Sub-Saharan Africa (SSA) and found common lessons from the episodes. Although there is no one-size-fits-all strategy, we can find a tax reform path suitable to Nigeria’s circumstances. Based on these cross-country experiences, this paper recommends: (i) implementing a package reform of tax administration and tax policy measures; (ii) focusing mainly on indirect tax (VAT and excise) reforms and tax incentive rationalizations; (iii) undertaking tax administration measures for improving compliance by strengthening taxpayer segmentation and automation; and (iv) launching social dialogue with key stakeholders as well as high-level political commitment.
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