아프리카ㆍ중동

Nigeria ranks third in Africa for the number of US dollar millionaires, but whether these high-net-worth individuals (HNWIs) are contributing their fair share to domestic revenue mobilization is open to question. Although there have been various attempts to improve tax collection in recent years, including the establishment in 2023 of a presidential committee to harmonize fiscal policy across the country's 36 states, some of which are developing compliance strategies for wealthy individuals, very little is known about the impact of these reforms.