NIGERIA

Nigeria is home to 190 million people and its economy is the biggest of the entire continent. Remarkably, almost ¾ of its population lives below the poverty line. This can be ascribed to many factors, of which one is the dramatically low tax collection.  The ‘twin devils’ tax evasion and avoidance create a huge gap between potential revenue collection and actual collection The implementation of tax incentives in Nigeria is undermined by weak institutions, poor infrastructure, inadequate policy monitoring and evaluation as well as little to no transparency. This results in Nigeria missing out on billions in tax revenue from big multinationals every year. Additionally, the overreliance on indirect taxes is a major structural issue of the tax system, which hinders the reduction of extreme inequalities.

 
  • 2016
  • 2015
  • 2018
  • PROGRESSIVE TAX SYSTEM
    6
  • SUFFICIENT REVENUES
    7
  • EFFECTIVE TAX ADMINISTRATION
    6
  • PRO-POOR PUBLIC SPENDING
    2
  • ACCOUNTABLE PUBLIC FINANCES
    5
  • WELL GOVERNED TAX EXEMPTIONS
    2
  • PROGRESSIVE TAX SYSTEM
  • SUFFICIENT REVENUES
  • EFFECTIVE TAX ADMINISTRATION
  • PRO-POOR PUBLIC SPENDING
  • ACCOUNTABLE PUBLIC FINANCES
  • WELL GOVERNED TAX EXEMPTIONS
  • PROGRESSIVE TAX SYSTEM
  • SUFFICIENT REVENUES
  • EFFECTIVE TAX ADMINISTRATION
  • PRO-POOR PUBLIC SPENDING
  • ACCOUNTABLE PUBLIC FINANCES
  • WELL GOVERNED TAX EXEMPTIONS
0-2
2-4
4-6
6-8
8-10
unfair
fair