The forest revenue system and government expenditure on forestry in Niger
A paper prepared for the FAO work-programme component
on financing sustainable forest management
Working paper: FSFM/WP/05
The forest revenue system and government expenditure on forestry in NIGER
Garba Hamissou
Ingénieur des Eaux et Forêts,
Ministère de l'hydraulique et de l'environnement,
BP 578, Niamey, Niger
Forestry Policy and Planning Division, Rome
Regional Office for Africa, Accra
July 2001
© FAO 2001
INFORMATION NOTE ON THE FAO PROGRAMME ON FOREST FINANCE
ABSTRACT
EXECUTIVE SUMMARY
LIST OF ACRONYMS USED IN THE REPORT
INTRODUCTION
General statistical information about NigerDESCRIPTION OF THE FOREST REVENUE SYSTEM IN NIGER
Forestry policy in Niger
The tax system for the local production of roundwoodADMINISTRATION OF TAX SYSTEM FOR FORESTRY
The tax system for the collection of woodfuel
Tax system for transgressions and product sales
Tax system for non-wood forest products (NWFPs) and forest services
Taxation of forest product processing
Taxation on foreign trade in forest products
The process of setting forestry taxesTOTAL REVENUE COLLECTION AND DISTRIBUTION
Tax collection and monitoring
Intervention of the different levels of fiscal administration
Total state revenue from forestry productionPUBLIC SPENDING IN FAVOUR OF THE FORESTRY SECTOR
Revenue from taxes collected from rural wood markets
Revenue paid to the monitoring fund – Account 3001
Revenue from tax collected on wood product imports and exports
Tourist revenue
Spending by main state forestry institutionsDISCUSSION AND CONCLUSIONS
NGO spending
Overall government spending forecast
Overall evaluation of the tax system for forestryBIBLIOGRAPHY
Impact of the tax system for forestry on sustainable forest development
Public spending on sustainable forest development
Attitude to change in the current climate