Statement of Purpose: Fiscal Policy & Digitalization in Niger

Statement of Purpose
As a student at the Institut Supérieur Privé de Fiscalité (ISPF-FISUP), I have
developed a strong foundation in fiscal policies and the digitalization of fiscal
systems. My primary area of interest lies in the impact of certified invoicing on the
efficiency of tax collection and the role of Value Added Tax (VAT) in financing the
state budget. My research objectives are driven by a commitment to modernize and
enhance the fiscal landscape in Niger.
Research Objectives
My primary research objective is to investigate the effects of digitalization on the
fiscal system in Niger. Specifically, I aim to analyze how the implementation of
certified invoicing can improve tax compliance, reduce evasion, and increase
government revenue. This research will involve a comprehensive study of the current
fiscal policies, the challenges faced in the digitalization process, and the potential
benefits of adopting advanced fiscal technologies.
Reasons for Pursuing This Research
The motivation behind my research stems from the pressing need to improve fiscal
management in Niger. By exploring the digitalization of the fiscal system, I hope to
contribute to the development of efficient tax collection mechanisms and support the
government’s efforts to increase revenue. This research is particularly relevant as it
aligns with global trends in fiscal modernization and can serve as a model for other
developing countries facing similar challenges.
Major Field and Specialized Interests
My major field of study is fiscal policy, with a specialized interest in the digitalization
of fiscal systems. Within this field, I am particularly focused on the implementation of
certified invoicing and its impact on VAT collection. Additionally, I plan to undertake
studies in finance and management to broaden my understanding of fiscal policies
and their practical applications. My previous academic training has provided me with
a solid understanding of fiscal theories and practices, and I am eager to build on this
knowledge through my research.
Program Expectations
I expect to undertake a rigorous program that combines theoretical and practical
approaches to fiscal policy, finance, and management. The program should offer
opportunities for hands-on experience with advanced fiscal technologies,
collaboration with experts in the field, and access to comprehensive data for my
research. I am particularly interested in programs that emphasize interdisciplinary
learning, allowing me to integrate insights from economics, technology, and public
administration.
Alignment with Previous Training and Future Objectives

My study plan is designed to build on my previous training at ISPF-FISUP and my
ongoing work on the digitalization of the fiscal system in Niger. The skills and
knowledge I acquire through this program will equip me to contribute effectively to
fiscal policy reforms and modernization efforts in my home country. In the long term, I
aspire to play a key role in shaping fiscal policies that promote economic growth,
transparency, and social equity in Niger and beyond.