Nigeria: Selected Issues and Statistical Appendix

International Monetary Fund

No 2001/132, IMF Staff Country Reports from International Monetary Fund

Abstract: This Selected Issues paper presents the current status of fiscal decentralization in Nigeria; discusses issues in reference to revenue assignment, distribution rules, and expenditure devolution; and analyzes the key challenges posed by the Nigerian model of fiscal decentralization. The paper also provides a statistical report for Nigeria on gross domestic product by sector of origin at current prices, constant 1990 prices, expenditure category at current prices, and constant 1990 prices; consolidated government revenue, finance, and expenditure; federal accounts operations; monetary survey during 1995–2000; summary of the tax system as of March 2001, and so on.

Keywords: ISCR; CR; government; local government; federation; government transfer; revenue; U.S. dollar; capital allowance; internal revenue; government export; state authorities flexibility; customs duty; federation account revenue; per capita income; posted price; progressive tax; Oil; gas and mining taxes; Total expenditures; Africa; Asia and Pacific (search for similar items in EconPapers)
Pages: 62
Date: 2001-08-06
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