Help Nigerian State Governments Double Their Internally Generated Revenue

Nigeria's 36 states are heavily dependent on federal allocations that fluctuate with oil prices. Most states have estimated tax bases several times their actual IGR collections. Land use charges, business permits, market levies, and personal income tax from informal sector workers are all significantly under-collected — not because people refuse to pay, but because the billing and collection infrastructure is not fit for purpose. This dependence on federal transfers makes states unable to fund their own development. Your challenge is to design a state IGR enhancement programme for one Nigerian state that increases IGR collection by at least 50% within 24 months, without increasing tax rates or introducing new taxes. Your solution must identify the specific collection gaps, design the billing and collection process improvements, and create the political and administrative conditions for implementation. Submit a programme design document (max 12 pages) including: an IGR gap analysis for your chosen state, the specific collection improvements for three revenue streams, the technology required, the political economy of implementation, how taxpayer experience is improved alongside enforcement, and a 24-month projection. Judging criteria: 40% quality of gap analysis and intervention logic, 30% collection process improvement design, 20% taxpayer experience design, 10% political economy analysis.