Nigeria: Fiscal freedom index (0-100): For that indicator, The Heritage Foundation provides data for Nigeria from 1995 to 2017. The average value for Nigeria during that period was 83 points with a minumum of 75 points in 1995 and a maximum of 85 points in 1998. See the global rankings for that indicator or use the country comparator to compare trends over time.
The Fiscal Freedom index for Nigeria from The Heritage Foundation reflects the tax burden imposed by the government, including the direct taxes on individuals and corporations and the overall amount of tax revenue as a a share of GDP.
Definition: The Fiscal freedom index measures the tax burden imposed by government. It is composed of three quantitative factors: the top marginal tax rate on individual income, the top marginal tax rate on corporate income, and the total tax burden as a percentage of GDP.