What drives subnational IGR growth? 

Prioritising taxpayer enumeration

The differences in the independent revenue mobilisation performance of Nigeria’s subnational governments depend significantly on their relative fiscal capacities, the strength of revenue collection institutions, the degree of the entrepreneurial mindset of their leadership, the extent of technology adaptation and other kindred factors. As should be expected, each subnational government strives to build IGR growth […]

Kleptocratic scavenge of local government allocations

Prioritising taxpayer enumeration

The president’s confirmation of the well-known thieving of local government fiscal allocations by many state governors and local government chairpersons presents yet another exciting dimension to the poor optimization of the subnational government’s internally generated revenue capacity. Statutory funding to subnational governments and the independently generated revenue interconnect in a dynamic virtuous circle. Unhampered, allocated […]

Sustaining impactful dialogue on subnational IGR expansion

Prioritising taxpayer enumeration

Despite the enormous investments of many subnational governments in their IGR expansion, they still mostly end up with less-than-desirable outcomes. Most subnational (state) governments have an average IGR-to-GDP ratio of 0.01 (1.1%), which is remarkably lower than the conventional or expected threshold of around 10 percent. Some of the reasons driving this poor level of […]

Subnational IGR expansion and multidimensional poverty

Prioritising taxpayer enumeration

Subnational revenue expansion strategies are like therapeutics. They can have curative effects when administered correctly but adversely affect human health if abused. Similarly, the ideal goal for sustained IGR expansion is to consistently provide a growing population with adequate public goods that support entrepreneurial growth and citizens’ well-being and throw the door ajar for millions […]

Subnational IGR expansion as a human rights enabler

Prioritising taxpayer enumeration

 Government revenue expansion strategies, particularly in the era of ancient monarchies, were antithetical to human rights protection. Medieval monarchies’ tax-demand behaviour never seemed to have recognized the rights of their subjects to life, liberty, freedom from slavery and torture, freedom of opinion and expression, and rights to work and education, among others. It contrasts significantly […]

IGR efficiency effects on subnational revenue gaps

Prioritising taxpayer enumeration

Due to pervasive data shortages, accurately determining the size of subnational revenue gaps is challenging. However, there is no denying that subnational governments in Nigeria are grossly inefficient in exploiting their fiscal capacities, which invariably speaks volumes about their huge revenue gaps. Using the NBS 2020 data on states’ IGR and the 2017 nominal GDP, […]

Skilling subnational revenue collectors 

Prioritising taxpayer enumeration

Individual performance in any organisation depends on three crucial factors: competence, character, and system support. Competence comprises elements such as innate abilities, learned skills and work stamina. On the other hand, character includes self-discipline, commitment, willingness to learn, and motivation. System support comprises technological appurtenances, business processes and overall strategy. Luckily, relevant and regular workforce […]

Sources of SNG IGR collection risks

Prioritising taxpayer enumeration

All effective strategies accord significant attention to associated risk identification, quantification, ranking and robust mitigation programme implementation. Subnational independent revenue collection efforts are no exception. Continuously enhanced revenue collection successes are likely unachievable without proper attention paid to the sources of risks that may disrupt it. Most such risk exposures are classifiable into three. The […]

Boosting subnational IGR through collaborative governance

Prioritising taxpayer enumeration

Relationships are not only attractive to involved parties when they are contingent on the win-win principle but more sustainable. A win-win foundation usually creates the right platform for shared responsibilities and benefits through a reinforcing dynamic feedback loop regarded as the virtuous circle. In its simplistic form, the virtuous circle describes the beneficial outcomes of […]

Sovereign-entity mindset for subnational IGR growth

Prioritising taxpayer enumeration

  Granted that the economic vibrancy and leadership of Lagos State compared to others may be attributable to its previous federal capital territory status and the presence of seaports, the role of its enterprising managers in sustaining it is incontrovertible. Unlike other states in the country, Lagos State has benefited from governors that functioned as […]