Tax Potential and Revenue Mobilization in Niger: Niger

Author: Ana Sofia Pessoa and Elise Wendlassida Miningou

Niger faces significant challenges to mobilize revenue, with one of the lowest tax revenue to GDP ratios in the region.

Volume/Issue: Volume 2025 Issue 040

Publication date: April 2025

ISBN: 9798229007221

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Topics covered in this book

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Economics- Macroeconomics , Public Finance , Taxation - General , Fiscal Revenues , Tax Gap , Tax Potential , tax revenue gap , tax gap breakdown , B , revenue potential , tax effort , revenue collection , Revenue mobilization , Tax administration core functions , Value-added tax , North Africa

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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.