Ultimately, while the IMF provides these recommendations to stabilize the govt’s balance sheet, the choice to implement them and how to protect the public if they do rests entirely with the Nigerian Federal Govt. Historically, proposals like the 5% telecom excise tax faced heavy resistance from labor unions, consumer advocacy groups, and telecom companies, who warned that the costs would simply be passed down, making internet data and phone calls even more expensive for regular citizens. “The timing of reforms must consider the poverty and food insecurity situation and ensure that the cash transfer system is in place and funded.”Essentially, the IMF is advising that these taxes should only be rolled out after the govt sets up a highly effective social safety net (like direct cash transfers) to protect the most vulnerable citizens from the immediate price spikes.