Case Study, Paper

That’s Incredible! The Contours of Budget Credibility in Nigeria

Revised September 2019 | By Samuel Atiku and Jason Lakin

Budget credibility – the degree to which governments implement their budgets – is a challenge all over the world, in a wide range of sectors and programs. Nigeria has long had severe budget credibility issues, and recent evidence suggests the problem has not improved. While central government reports do sporadically acknowledge budget credibility challenges, understanding the nature and extent of low budget credibility in Nigeria requires digging further into disaggregated revenue and expenditure data.

This paper probes the various factors that that may be contributing to the low credibility of the budget in Nigeria and presents an analysis structured around an assessment of eight different hypotheses for what could be driving the problem.





the contours of budget credibility in nigeria ibp 2019.pdf

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