Global Terror and Revenue Mobilisation in West Africa

• Julius Adavize Adinoyi

  University of Nairobi

  Author

• Ouma Martin Odhiambo

  University of Nairobi

  Author

• Mumo Nzau Nzau

  National Defence University - Kenya

  Author

• Anita Kiamba

  University of Nairobi

  Author

This study investigates the profound effects of Boko Haram terrorism on government revenue generation in Nigeria's north-eastern region. The primary objective is to understand how terrorism influences tax collection systems and taxable sectors. Key research questions revolve around how terrorist activities have impeded the government's ability to garner revenue effectively in the region. Utilising a mixed-methods approach, the research integrates systems theory with qualitative and quantitative data to address the research objective. Primary data were drawn from 47 stakeholder interviews spanning government, civil society, academia, and the private sector, while secondary data were extracted from the Global Terrorism Index and various governmental and nongovernmental organization databases. in Findings from the interviewee’s response on the Likert scale reveal a lack of transparency in the tax collection system arising from inadequacies in taxing different income brackets and a declining tax contribution to overall government revenue. In addition, the taxable sectors face significant challenges with regular taxation, especially within the informal sectors. Regression analysis indicates a 10.8% decline in revenue mobilisation directly linked to Boko Haram's activities. The results emphasize the urgency for the Federal government to increase funding for terror-affected states in the nort-eastern region, revamp the tax system to support small-scale businesses, and ensure regular training for tax officials. This research lays a foundation for further inquiries into revenue challenges in terrorism-affected zones and the formulation of effective counterstrategies.

1. Julius Adavize Adinoyi, University of Nairobi

   Julius is a candidate in International Studies at the Department of Diplomacy and International Studies at the University of Nairobi. He holds an MA degree in International Conflict Management and an MA in Sociology, focusing on Disaster Management. His research areas are Community Development; Security and Terrorism; Governance and Development in Sub-Saharan Africa, specifically in Nigeria and Kenya; and Humanitarian Intervention. Email: adinoyijulius@gmail.com 

2. Ouma Martin Odhiambo, University of Nairobi

   Martin is a lecturer at the University of Nairobi, Department of Diplomacy and International Studies (DDIS). His key thematic areas of teaching and Competencies 
   include international security, strategic studies, and diplomacy. He has taught, mentored, and supervised several PhD, Masters, Postgraduate Diplomas and undergraduate students at a number of universities and institutions of higher learning. 

3. Mumo Nzau Nzau, National Defence University - Kenya

   Dr. Mumo Nzau holds a PhD in Political Science from the State University of New York at Buffalo. He is a Senior Lecturer at the University of Nairobi and adjunct faculty at the United States International University (USIU), Catholic University of Eastern Africa (CUEA), National Defence College (NDC), Joint Command and Staff College (JCSC), International Peace Support Training Centre (ISPTC), Foreign Service Institute (FSI), and RDF Command and Staff College, among others.

4. Anita Kiamba, University of Nairobi

   Anita is a Senior Lecturer at the Institute of Diplomacy and International Studies at the University of Nairobi. She holds a PhD in International Studies from the University of Nairobi. Dr. Kiamba is also a resource person and visiting lecturer in national and regional centers of excellence, where she continues to contribute to the current and 
   emerging issues in diplomacy and Kenya’s national security. Dr. Anita Kiamba has facilitated training of negotiators and mediators in the Great Lakes Region and trained 
   Ambassadors and middle-level diplomats and other security agencies in the region. Dr. Kiamba has published articles on security strategy and negotiation in internal conflict. Her current research interests include, among others, Kenya’s foreign policy; the management of foreign and security strategy formulation and negotiation in conflict 

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