The forest revenue system and government expenditure on forestry in Nigeria
A paper prepared for the FAO work-programme component
on financing sustainable forest management
Working paper: FSFM/WP/02
The forest revenue system and government expenditure on forestry in Nigeria
Federal Department of Forestry
Federal Ministry of Environment
Abuja, Nigeria
Forestry Policy and Planning Division, Rome
Regional Office for Africa, Accra
April 2001
© FAO 2001
INFORMATION NOTE ON THE FAO PROGRAMME ON FOREST FINANCE
ABSTRACT
EXECUTIVE SUMMARY
INTRODUCTION
Background information
Definition of a forest revenue system
A brief history of forest revenue generation in Nigeria
Objectives of the forest revenue system
Approach to the report
STRUCTURE OF THE NIGERIAN FOREST REVENUE SYSTEM
Timber production feesADMINISTRATION OF THE FOREST REVENUE SYSTEM
Industry and enterprise fees
Fees for the production of non-wood and minor forest products and services
Legal penalties
Charges levied on trade in forest products
Discussion of the variations in forest charges
The process of setting forest chargesREVENUE COLLECTION AND DISTRIBUTION
Revenue administration in natural forests
Collection and monitoring of charges
Total collection and distribution of forest chargesGOVERNMENT EXPENDITURE ON FORESTRY
Expenditure by the main government forestry institutionsDISCUSSION AND CONCLUSIONS
Foreign assistance to the forestry sector
Expenditure by other forestry institutions
Grants and subsidies to the forestry sector
Income and expenditure of state forestry enterprises
An appraisal of the forest revenue system in Nigeria
Impact of the forest revenue system on sustainable forest management
Government expenditure in forest management
The effects of other fiscal policies on sustainable forest management
Attitude to change
REFERENCES