Economic and Financial Review
Publisher
Central Bank of Nigeria, Research Department.
Keywords
Fiscal sustainability, West African Monetary Zone (WAMZ), Debt and debt sustainability, Fiscal deficit, Revenue consolidation
Abstract
The paper discusses the theoretical issues in assessing fiscal sustainability and adopted an eclectic approach to measure sustainability in the monetary zone and also identifies the need for further tax reforms in the WAMZ to focus on the broadly based taxes such as Value Added Tax (VAT).
Publication Title
CBN Economic and Financial Review (EFR)
Issue
3
Volume
42