Selected Issues Papers

Tax Potential and Revenue Mobilization in Niger: Niger

By Ana Sofia Pessoa, Elise Wendlassida Miningou

April 18, 2025

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Format: Chicago

Ana Sofia Pessoa, and Elise Wendlassida Miningou. "Tax Potential and Revenue Mobilization in Niger: Niger", Selected Issues Papers 2025, 040 (2025), accessed April 19, 2025, https://doi.org/10.5089/9798229007221.018

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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. The tax revenue gap reached 3.4 percent of GDP in 2022 due to gaps in the collection of taxes on goods and services, and international trade taxes. To enhance revenue mobilization, it is essential to rationalize VAT exemptions and the reduced rates on specific products, reform excise and property taxes, and strengthen tax administration.

Subject: Consumption taxes, Excises, Fiscal policy, International tax issues, Property tax, Revenue administration, Revenue mobilization, Revenue performance assessment, Tax administration core functions, Tax gap, Taxes, Value-added tax, VAT exemptions

Keywords: Capacity development delivery, Consumption taxes, Corporate income tax, Excises, Fiscal Revenues, International tax issues, Property tax, Revenue mobilization, Tax administration core functions, Tax gap, Tax Gap, Tax Potential, Taxes on trade, Value-added tax, VAT exemptions

Publication Details

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