The European Union and Nigeria’s Oil Revenue Governance: A Critical Assessment

This study critically assesses the role of the European Union in supporting oil revenue governance reform in Nigeria, examining EU-funded technical assistance programmes targeting institutions such as the Nigeria Extractive Industries Transparency Initiative (NEITI) and the Revenue Mobilisation Allocation and Fiscal Commission (RMAFC). Nigeria's oil sector governance has been characterised by persistent transparency deficits, and the EU has engaged with Nigerian governance reform actors through funding, diplomatic dialogue, and technical support. This descriptive research draws on EU programme documentation, NEITI annual audit reports, IMF and World Bank fiscal governance assessments for Nigeria, and academic literature published between 2019 and 2024. Interviews with civil society watchdog organisations, policy analysts, and EU delegation officials in Abuja provide primary data. The study examines the design and implementation of EU oil governance support programmes, their alignment with Nigeria's domestic reform agenda, and their tangible outcomes in terms of improved transparency and accountability in oil revenue management. The research also considers the political economy constraints, including federal-state fiscal tensions and executive-legislative disagreements, that limit the effectiveness of externally-supported governance reforms in Nigeria's petroleum sector. Keywords: EU oil governance, NEITI, Nigeria extractive industries, revenue transparency, fiscal governance.