国际货币基金组织：尼日利亚的财政预测错误（英文版）

The Ministry of Budget and Economic Planning's budget implementation reports reveal large fiscal forecast errors over the 2011-2023 period, for a range of fiscal aggregates including total revenues, expenditures, and the fiscal deficit. Revenues forecasts errors are driven by optimistic budget projections for oil production which consistently exceed actual outturn. Capital expenditures are also subject to systematic optimism bias, with outturn falling short of budget allocations. Large fi