国际货币基金组织：2025年尼日利亚：选定问题报告（英文版）

The Ministry of Budget and Economic Planning's budget implementation reports reveal large fiscalforecast errors over the 2011-2023 period, for a range offiscal aggregates including totalrevenues, expenditures, and the fiscal deficit., Revenues forecasts errors are driven by optimisticbudget proiections for oil production which consistently exceed actual outturn. Capitalexpenditures are also subject to systematic optimism bias, with outturn falling short of budgetallocations. Large fiscal