Sustainable Reforms and Performance Measurement in Nigeria: An Appraisal of 2023 Fuel Subsidy Removal

The first fiscal reform embarked on by President Bola Ahmed Tinubu on assumption of office in 2023, was the fuel subsidy removal. The rationale behind this bold action was for the purpose of curbing corruption, reduction of fiscal leakages, re-channel resources for rebuilding critical infrastructural facilities and increase social investment. The reform triggered significant socio-political debates due to its immediate and medium term impact on socio-economic well-being of many. Including the research 'Sustainable Reforms and Performance Measurement in Nigeria: An Appraisal of 2023 Fuel Subsidy Removal'. The paper examined the extent to which intended objectives were achieved. Backed by Public Choice and Public Value Theoretical underpinning. lt adopted secondary textual materials, systematically organised and reviewed thematic and content analysis, this enabled identification of patterns. Through the lense of performance measurement impact indicators, effectiveness, efficiency, equity, responsiveness, transparency, accountability and sustainability, fuel subsidy removal impact was evaluated. Findings show that so far, the reform failed to deliver equitable benefits to citizens. Inflationary pressures disproportionately affected vulnerable groups, and palliative measures were poorly managed, and non-sustainable. Furthermore, low level transparency mechanisms weakened public trust in the ability of government to manage and re-invest freed-up funds derived from reform process. The study concluded that while Nigerian leadership demonstrated strong political will in curtailing subsidy expenditure, medium or long term measures requires more balancing between economic rationality and social justice. The paper recommends that government should strengthen social protection systems, institutionalize transparency in usage of subsidy savings. Refocus towards sustainable investment in healthcare, education, and infrastructural development. Keywords: Fuel Subsidy; Fuel Subsidy Removal, Performance Measurement, Public Policy, Public Policy Reform.