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All Journal Jurnal Saintifik Jurnal Ekonomi Akuntansi Manajemen Agribisnis
Yusuf Garba Manjo
Al-Hikmah University, Ilorin, Nigeria
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An Assessment of Fuel Subsidy Removal and Its Effects on Inflation, Fiscal Capacity, and Household Welfare in Nigeria (2023–2025) Yusuf Garba Manjo; Ismail Shola Jimoh; Azeez Olanrewaju Saka; Kafaya Abidemi Zubair
Jurnal Saintifik (Multi Science Journal) Vol 24 No 2 (2026): MAY
Publisher : Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/js.v24i2.707

Abstract

The removal of fuel subsidies in Nigeria in May 2023 marked a major fiscal and economic policy shift under President Bola Ahmed Tinubu's administration, generating widespread debate over its implications for inflation, fiscal sustainability, and household welfare. Although the reform was introduced to reduce government expenditure and improve the allocation of public revenue, concerns emerged about its socio-economic consequences, particularly for vulnerable populations. This research examines the effects of the removal of fuel subsidies on inflation, fiscal capacity, household welfare, and public perception in Nigeria between 2023 and 2025. The research adopts a conceptual and analytical research design, integrating secondary data obtained from the National Bureau of Statistics (NBS), the Federation Account Allocation Committee (FAAC), academic literature, policy reports, and media publications. The findings reveal that removing fuel subsidies significantly increased government fiscal capacity through higher FAAC allocations and expanded public revenue. However, the reform simultaneously intensified inflationary pressures, particularly in transportation, food, and energy sectors, leading to severe increases in the cost of living. The research further found that low-income households, informal workers, women, and rural populations experienced the greatest welfare losses due to declining purchasing power and inadequate social protection measures. Additionally, public dissatisfaction was heightened by the abrupt implementation of policies and ineffective palliative interventions. The research concludes that while removing fuel subsidies may enhance long-term fiscal sustainability, its success depends on effective social protection, transparent governance, and inclusive implementation strategies. The research contributes to existing literature by integrating macroeconomic analysis with household-level experiences, thereby providing a more comprehensive understanding of subsidy reform in developing economies.
Civil Society Engagement Strategies for Promoting Good Governance in Nigeria’s Fourth Republic: Comparative Evidence from SERAP and BudgIT Yusuf Garba Manjo; Kafayat Abidemi Zubair
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 4 No 1 (2026): Januari-Juni 2026
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v4i1.655

Abstract

Since Nigeria transitioned to democratic rule in 1999, persistent challenges of corruption, weak accountability, and limited citizen participation have continued to undermine the consolidation of good governance in the Fourth Republic. In this context, Civil Society Organisations (CSOs) have emerged as critical non-state actors seeking to bridge accountability gaps and enhance transparency within the governance process. This research examines the role of civil society engagement in promoting good governance in Nigeria through a comparative analysis of the strategies employed by the Socio-Economic Rights and Accountability Project (SERAP) and the BudgIT Foundation (BudgIT) during the Tinubu Administration. The primary purpose of the research is to assess how distinct civil society engagement models—judicialised accountability and data-driven transparency—contribute to accountability, transparency, and participatory governance. The research adopts a qualitative research design anchored in a comparative case research approach, relying exclusively on secondary data drawn from organisational reports, court documents, policy briefs, scholarly literature, and credible media sources. Data were analysed using thematic content analysis to identify recurring patterns and comparative insights. The findings reveal that SERAP’s strategic litigation and rights-based advocacy strengthen horizontal accountability by activating judicial oversight, while BudgIT’s civic-technology initiatives enhance social accountability by democratising fiscal information and empowering citizen engagement. However, both models face institutional and enforcement constraints that limit their overall impact. The research concludes that no single civil society strategy is sufficient to secure good governance in Nigeria. This research contributes to civil society and governance scholarship by empirically demonstrating differentiated accountability pathways within Nigeria’s Fourth Republic.
Co-Authors Azeez Olanrewaju Saka Ismail Shola Jimoh Kafaya Abidemi Zubair Kafayat Abidemi Zubair