IMF-尼日尔的税收潜力和收入动员：尼日尔（英）

Tax Potential and Revenue Mobilization in Niger Ana Sofia Pessoa (FAD) and Elisée Miningou (AFR). SIP/2025/040IMF Selected Issues Papers are prepared by IMF staff as background documentation for periodic consultations with member countries. It is based on the information available at the time it was completed on December 17, 2024. This paper is also published separately as IMF Country Report No 25/26. 2025 APR © 2025 International Monetary Fund SIP/2025/040 IMF Selected Issues Paper African Department Tax Potential and Revenue Mobilization in Niger Prepared by Ana Sofia Pessoa (FAD) and Elisée Miningou (AFR). Authorized for distribution by Antonio David. April 2025 IMF Selected Issues Papers are prepared by IMF staff as background documentation for periodic consultations with member countries. It is based on the information available at the time it was completed on December 17, 2024. This paper is also published separately as IMF Country Report No 25/26. ABSTRACT: 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. RECOMMENDED CITATION: Ana Sofia Pessoa and Elisée Miningou. 2025. “Tax Potential and Revenue Mobilization in Niger” IMF Selected Issues Paper (SIP/2025/040). Washington, D.C.:International Monetary Fund JEL Classification Numbers: H10, H20, H21 Keywords: Fiscal Revenues, Tax Gap, Tax Potential Author’s E-Mail Address: APessoa@imf.org; EMiningou@imf.org SELECTED ISSUES PAPERS Tax Potential and Revenue Mobilization in Niger Prepared by Ana Sofia Pessoa (FAD) and Elisée Miningou (AFR).1 1 Prepared by Ana Sofia Pessoa (FAD) and Elisée Miningou (AFR). We would like to thank Antonio David, Annalisa Fedelino, Guy Morel Amouzou Agbe, Yinhao Sun, Marcos Poplawski-Ribeiro, Fayçal Sawadogo, Georges Hatcherian and the authorities for their valuable comments and suggestions. We extend our heartfelt gratitude to Greta Polo, Charles Vellutini, Carlos Benitez, Miguel Pecho, and Mario Mansour for generously sharing their data and resources, which significantly contributed to the development of this SIP. The authors are also thankful to Chris Stumphius and Joanna Delcambre for excellent research and editorial assistance. NIGER SELECTED ISSUES Approved By The African Department Prepared By Ana Sofia Pessoa (FAD) and Elisée Miningou (AFR) TAX POTENTIAL AND REVENUE MOBILIZATION IN NIGER _________________________ 2 A. Motivation and Background _____________________________________________________