国际货币基金组织：尼日尔的税收潜力和收入动员：尼日尔（英文版）

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