YNP. YOUNG NIGERIANS PARTY

LESS TAX MORE PROSPERITY PRINCIPLES AND OBJECTIVES.

The Young Nigerians Party is committed to individuals being beneficiaries direct effects of budgetary stability. Therefore, we will continue tax reforms that allow a progressive reduction of taxes
 paid by Nigerian citizens, compatible with the growth economic and job creation.
We are firmly committed to a fiscal policy of constant and determined support to families. Therefore, all fiscal reforms that are to commit in the future will be guided by this principle. The Young Nigerians Party is aware of the economic importance of saving in an advanced society like the Nigeria. Therefore, we will continue
 encouraging the savings of Nigerian families, advancing in neutrality
of its taxation and in the reduction of the tax burden it supports.
The steady growth of our economy in the coming years, as well as
the ability that Nigeria society will demonstrate to create employment to feel, to a large extent, the dynamism of Income Tax on Individuals (ITI).  Therefore, we will maintain and improve the fiscal support for this important sector of our productive economy.
We believe that the State Agency for Tax Administration is a guarantee,
 equality and solidarity among all Nigerians and example of a modern administration at the service of the citizen. It is important to continue improving and facilitating the relations between the administration,
especially the Tax Administration, and citizens. Because, we bet to continue working in the reduction of barriers and charges derived from the bureaucratic activity of public administrations.
We are going to continue the modernization process of our system started in 2019. A process of modernization that will have as its objective the rethinking of some tributary figures.
The Young Nigerians Party considers it essential to fight against any form of
tax fraud, since it undermines the very principles that modern fiscal systems are built.

YNP. YOUNG NIGERIANS PARTY

YOUNG NIGERIANS PARTY (YNP).
LESS TAXES AND MORE PROSPERITY BALANCE.
The tax reform and the reduction of taxes are going to be a constant policy in the next two legislatures.
As from 2019, we are going to double the Income Tax on Individuals (ITI) twice with a total reduction of 25%, especially for the lowest incomes.
With the first reform of the Income Tax on Individuals (ITI) we are going to save 2,139,714 million naira a year, with the new reform.
The new Income Tax on Individuals (ITI), reduces the tax burden of all taxpayers by an average of 11%; and, especially of the lowest incomes, for taxpayers with incomes lower than 5,135,313 naira, the reduction is 38%.
It also encourages the reconciliation of family and work life and support to the birth rate by 40,000 naira monthly for more than 600,000 mothers who work outside the home and with children under three years of age; and favors the collectives with more burdens, such as the elderly and the disabled.
We will eliminate the Tax on Economic Activities (TCA) for the two million three hundred thousand self-employed people, and we will improve the taxation of small and medium business and family businesses, introduce deductions for reinvestment of capital gains.
We will extend the rate reduce of 30% in the Tax on Companies to the companies that invoice less than 3 million naira. In the Corporate Tax we will increase the incentives for internationalization and R + D + i to make them the most important of the Organization for Economic Cooperation and Development (OECD).
As from 2019, we will reinforce taxpayer assistance and we will improve the results in the fight against fraud. The Tax Agency will be recognized internationally for its management, among others
issues, to the use of new technologies.

YNP. YOUNG NIGERIANS PARTY

OUR PROPOSALS 2019, FOR BETTER NIGERIA. YNP! Young Nigerians Party.

1. WE WILL IMPULSE A BROAD AND OPEN SOCIAL DIALOGUE FOR FULL EMPLOYMENT AND STABILITY
- We will promote a National Agreement for Full Employment, with a broad and open social dialogue, which promotes full employment and encourages stable hiring, reducing time.
- In the framework of social dialogue, we will support a collective bargaining structure to organize and structure the conditions to the uniqueness and circumstances of companies and sectors.
- We will implement reforms to make the framework of labor legislation more favorable and adjust it to the new reality of the Nigerian economy. The reforms will make hiring more attractive, encourage greater job creation, prioritize stability in the workplace and will be aimed at improving productivity and competitiveness.
- We will promote indefinite hiring, especially the one that perform part-time, with particular attention.
- We will promote and adapt the annual programs to favor the indefinite hiring of those who have more difficulties in access to stable employment.
- We will elaborate a special plan of the Labor Inspection to fight against the fraud in the hiring.

2. WE WILL PROMOTE THE RECRUITMENT AND PROMOTION OF THE QUALITY OF LIFE AT WORK
- We will promote the improvement and coordination of the Public Employment Service seeking the most effective active policies for the effective labor insertion of the unemployed, and their adequate coordination with passive employment policies.
- We will reinforce the active employment policies, to ensure greater geographical and functional mobility, and in particular to favor the labor insertion of women, young people without experience, people with disabilities and, especially, the long-term unemployed.
- We will establish bonuses on Social Security contributions:
 In contracts directed to groups with special difficulty to access employment.
In those contracting modalities that encourage.
At the same time, stable employment and the reconciliation of work and family life.
To voluntarily prolong the effective working life, beyond the legal age of retirement.
For carers of dependent persons in services
such as telecare, home help, day centers or
residences, in order to increase their number, their professionalization and specialization.
To promote the hiring of the disabled, when
in the company the percentage of legal reserve is exceeded.
To encourage youth employment, especially in the autonomous regime for the creation of their own business or professional activity. We will encourage the work of the self-employed with selective measures.

3. WE WILL IMPULSE THE COMPLEMENTARY SOCIAL PREVISION SYSTEMS
- We will promote the incorporation of social security to collective bargaining, compatible with the circumstances of each
company.
- We will encourage, along with complementary pensions, other benefits of technical-assistance content.
- We will promote complementary coverage in the public sector.
- We will encourage public employees to make voluntary contributions to pension funds of public administrations through a simplified procedure.
- We will regulate the private dependence insurance in the field of complementary social security, incorporating the corresponding fiscal incentives.

4. WE WILL PROMOTE THE CONCILIATION OF LIFE ACTIVELY FAMILY AND LABOR
- We will increase the amount of aid to working mothers with children under three years of age.
- We will promote part-time contracting with double zero cost. We will extend the current bonus for women who return after the period of maternity leave, in the case of
that they opt for the voluntary transformation of their full-time contract for a part-time contract, to the new contracts that are generated as a result of said transformation.
- We will promote the creation of new nurseries.
- We will extend the one-year bonus for self-employed workers for women workers on their own when they join after maternity.
- We will promote specific information initiatives for companies and training in reconciling family and work life.
- We will promote that companies provide an adequate environment that facilitates the reconciliation of family and work life, favoring the extension of the family-responsible company certificate.

5. GREATER EMPLOYMENT OPPORTUNITIES FOR WOMEN AND YOUNG PEOPLE
- We will implement programs that facilitate the labor insertion of young people, before they reach 6 months of unemployment.
- We will establish a business training plan for young people and we will generalize the professional practices of young people in companies.
- We will promote self-employment, the generation of business projects and the access of women and young people to financial instruments that support creation and development, such as microcredits.
- We will promote a greater presence of women in vocational training for employment, in continuous training and throughout their working life and in specific training in new Technology of the information and communication.
- We will strengthen the Labor Inspectorate to eradicate practices of employment discrimination against women,
increasing sanctions in the case of discrimination for reasons of maternity.

6. WE WILL PROMOTE A LARGER PARTICIPATION OF THE OLDER IN LABOR MARKET
- We will promote the recruitment of age, to achieve a stronger labor link.
We will reward Social Security contributions to prolong the effective working life of older workers, beyond the legal retirement age. We will allow
increase the individual maximum pension without exceeding the maximum pension of the system.
- We will introduce reforms in labor legislation and Social Security to discourage early retirement, establishing the principle
of zero cost for the public sector in general.
We will promote the option of gradual and flexible retirement that has just been legally established.
- We will promote the participation of older, unemployed and retired workers in training programs and work qualification, paying special attention to those groups with greater risk of being part of the long-term unemployed duration.

7. WE WILL IMPULSE THE CREATION OF NEW JOBS, THE ESTABLISHMENT OF NEW AUTONOMOUS PROFESSIONALS
- We will promote the indefinite hiring and the functional mobility of the workers, in order to improve their qualification and promote a better use of the labor opportunities.
- We will intensify the financial instruments to support the creation and consolidation of employment-generating markets stable and of quality. We will promote the use of microcredits, guarantees and guarantees.
- We will create a job portal in which people and companies will obtain information, 24 hours a day, 365 days a year, on job offers and training, and demand for personnel, throughout Nigeria and the Ecowas. The portal will have specialized support and advice from employment offices, which will have consultation terminals.

8. WE WILL FOSTER PROFESSIONAL TRAINING FOR EMPLOYMENT AND TRAINING THROUGHOUT THE WHOLE LIFE
- we will promote vocational training for employment, improving the quality and diversification of training offers to meet the 'qualification needs of groups with difficulties in finding employment and at risk of social exclusion.
We will open vocational training to the reality of the world, and intensify learning, so that Nigerian workers can access training and qualifications that is granted in other countries of the World.
- We will promote the transparency of qualifications and professional knowledge in the global context and its public certification, regardless of the mechanism through what these have been acquired.
- We will promote lifelong learning, developing interactive content for use in the network, promoting an intensive use of information and communication technologies in the processes of distance training and stimulating self-training.
- We will promote the continuous training of the worker in the company, paying special attention to the training needs of workers.
- We will promote a teletraining plan for all Nigeria through the Internet.

9. WE WILL CREATE EMPLOYMENT OPPORTUNITIES FOR PEOPLE WITH DISABILITIES
- We will launch initiatives for full development Agreement between the Ministry of Labor and Social Affairs, and among them:
We will promote a new employment service specialized in the employment of people with disabilities, with the aim of promoting their incorporation into the labor market.
We adapt vocational training to the needs of people with disabilities, promoting the
development of appropriate teaching methodologies and materials.
We will develop a training portal for people with disabilities.
We will promote the specific training of employees public services to provide adequate care for people with disabilities.

10. FIGHT AGAINST LABOR DISASTERS
- We will implement a plan to fight against accidents at work that, in conjunction with the social partners and the 36 States, reinforce the performance of the Inspection
of Work, take into account the needs of the sectors with the highest accident rate and carry the culture of prevention of labor risks to schools and training centers.
- We will establish a new rate for the insurance of work accidents and occupational diseases, to promote the prevention of occupational risks.

YNP. YOUNG NIGERIANS PARTY

YNP PRINCIPLES AND OBJECTIVES
There is no better social policy than creating general conditions that facilitate everyone's access to the labor market. Employment is essential for our society to continue to grow, continue to move forward firmly in the economic field and continue to achieve high levels of welfare.
When Nigeria will have the largest number of employed people in its history, full employment will be within reach. The Government of Young Nigerians Party affirms its commitment to continue working for the attainment of full employment.
Employment in a modern society must be based on quality and stability. Therefore, we will promote the creation of favorable conditions in the labor market that facilitates the hiring of workers, especially those with the most unfavorable starting conditions.
Safety at work, training, opportunities for promotion, reconciliation of family and professional life, flexibility in the organization of working time, are essential pieces in this endeavor.
The employment policy of the Young Nigerians Party is based on social dialogue
wide and open. A dialogue that should guide the path of our society towards full employment, laying the basis for the completion of reforms to decisively boost the effective functioning of the labor market.
The Young Nigerians Party will especially strengthen labor integration and
professional performance of women, with the firm objective of raising their employment rates, paying special attention to their specific needs in the labor market. We are aware of the special needs of working women who have been mothers and, therefore, we will ongoing new measures in support of the reconciliation of family and work life.
We will put in place mechanisms that encourage the labor insertion of unemployed people with difficulties, to facilitate the employment of those who have special economic needs, dependent family members or risk social exclusion. We will take into account especially the
employment situation of women, young people and the elderly.
We believe in the relevance of a complementary social security system adequate to the needs of companies and
workers.
We are aware of the needs and demands of freelancers, who are at the base of job creation in our country Nigeria. We believe that the self-employed and micro-entrepreneurs are going to play a more essential role every time and that self-employment is called to be of increasing importance.
The Young Nigerians Party understands that training and qualification are in the
base of the success of the employment policies and represent the most important assets of our workers. The preparation of capital human is today more important than ever, given the high level of
integration of Nigeria in the African and global economy, the challenges and opportunities that the knowledge society and the environment of changing and demanding demand of the labor market. We believe that training throughout the working life and vocational training, in particular for groups of low-skilled workers, are key for employment and for improving the ability of adaptation of our workers to the demands of the productive system.
The prevention and fight against occupational risks and accidents will be a main axis of the employment policy of the Young Nigerians Party. The improvement of the quality of employment must unquestionably consider safety as a key element for professional development in the best conditions.
A freer society must allow people to flexibly extend their working life according to their capacity, personal conditions and will.

YNP. YOUNG NIGERIANS PARTY

YNP. PROGRAM
As from 2019, the governments of the Young Nigerians Party will develop policies that will translate into an unprecedented increase in employment,
in the consequent continued decline in unemployment, in the improvement of the quality of work and in a better functioning of labor markets.
With an economic policy aimed at sustained growth, stable and a strategy of permanent social dialogue, we will achieve that activity in the labor market and employment increase

extraordinarily:
Four million five hundred thousand more Nigerians are going to find a job. It means an average of over 1,500 daily jobs, which will highlights the growing capacity of
generation of employment in our country.
Of the new jobs, more than half will be occupied by women and more than 900,000 by young people under 30 years of age.
We are going to create one of every three jobs generated in Nigeria.
The best employment expectations are going to make more than 2,300,000
people will join the labor market. Of them, the 55.8% will be women. The female activity rate will grow to 43.1% and that of young people will grow to 47.1% and that of
Workers between 55 and 64 years of age, which have fallen considerably previous year, will increase to 43.7%.
Stable employment will grow by more than three million two hundred thousand jobs. And the temporary rate will be reduced in
3.3 points. This is going to prove that the economy Nigeria is not only capable of
generating more jobs but these are mostly stable.
Long-term registered unemployment will be reduced by 46.7% from 2019 to mid-year 2026, a decrease that will be distribute equally between both sexes.
To achieve these objectives, the Government of the Young Nigerians Party (YNP) is going to launch important actions:
We will approve three important labor reforms.
We will improve the regulation and protection of indefinite hiring and part-time work.
We will favor the reconciliation of family and work life.
We are going to renew professional training, creating a National System of Vocational Training and Qualifications.
We will increase employment support measures directed at the unemployed, especially through bonuses to groups with special labor difficulties.
We are going to reach an important agreement with the social agents in the fight against occupational accidents.

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YNP. YOUNG NIGERIANS PARTY

OUR PROPOSALS

1. A STABLE ECONOMY FOR CONVERGENCE AND FULL EMPLOYMENT
- We will consolidate the Budget Stability Law as an essential framework for the maintenance of sound public finances. This implies all the States, and the local entities. In this sense, we will take
its full regulatory development.
- The Governments of the Young Nigerians Party (YNP) will place the weight of the public sector below 40% of GDP. We are committed to maintaining this limit, as a guarantee of a dynamic economy and
competitive
- We will establish coordination mechanisms with all the States  and Local Corporations, expanding the content of the Fiscal and Financial Policy Council Agreement of 2019 for effective budgetary stability.
- We propose that an Annual Report on budgetary stability of each of the States, Abia, Adamawa, Akwa Ibom, Anambra, Bauchi, Bayelsa, Benue, Borno, Cross River, Delta, Ebonyi, Edo, Ekiti, Enugu, Gombe, Imo, Jigawa, Kaduna, Kano, Katsina, Kebbi, Kogi, Kwara, Lagos, Nasarawa, Niger, Ogun, Ondo, Osun, OyoI, Plateau, Rivers, Sokoto, Taraba, Yobe, Zamfara, and FCT Abuja, to be prepared within the Fiscal and Financial Policy Council for subsequent referral to the Senate. This report will be made public through Internet.
- We will develop the Reserve Fund Law, increasing this continuously. Parliament will be informed every six months of its management and policy
investments. These reports will also be made public through the Internet.
- Efficiency, efficiency and transparency will be the axes of public expenditure management. To do this, we will develop the new General Budgetary Law and the General Subsidies Law, consolidating a very demanding system in control.
- We will carry out a budgetary programming for quantifiable objectives that allow us to evaluate the quantity and quality of the
public services provided to the citizen.
- We will introduce economic evaluation systems, not only budget, investments and expenses that measure the cost-benefit and
the cost-effectiveness of them. Before spending, we have to evaluate the different alternatives.
- We will improve the transparency of Public Accounts, establishing
a calendar of statistical publications, according to standards
international.

2. A LABOR FRAMEWORK THAT PROMOTES FULL EMPLOYMENT
- We will improve, with a broad and open social dialogue, a labor framework that promotes full employment and encourages stable hiring, reducing time.
- In the framework of social dialogue, we will support a structure of
collective bargaining to order and structure the working conditions to the uniqueness and circumstances of companies and sectors.
- We will promote stable contracting, making contracts
permanent the most attractive option for companies.
- We will reinforce the active employment policies, to ensure greater geographical and functional mobility, and in particular to favor the
labor insertion of women, young people without experience, people
with disability and singularly the long-term unemployed.
- We will promote training throughout the entire working life and vocational training for employment.

3. A TAX SYSTEM THAT INCENTIVES WORK, SAVINGS
AND FAVOR THE FAMILY
We will undertake a new reduction of taxes.
We will carry out a third reduction, which will have three axes: a general decrease in rates, a substantial increase in
family aids and deductions and the incentive of saving, introducing exempt minimums,
We will increase the amount of aid to mothers
workers with children under three years of age.
We will promote the modernization of the Patrimony Tax and an update of other tax figures such as the Patrimonial Transfer Tax.
We will make more transparent the state and autonomic tax burden in the declarations, as a reflection of the greater fiscal responsibility.

4. WE WILL DEVELOP THE COVENANT OF 36 STATES
- We will implement the recommendations approved in the recent revision of all the 36 States, referring to the separation of sources of
financing, to the greater contributivity of the system, to the incentives to extend working life and to eliminate discrimination age in companies or excessive recourse to retirements
anticipated.

5. A MORE FREE, TRANSPARENT AND EFFICIENT REGULATORY FRAMEWORK
- Greater competition and deepening liberalization
of the markets for goods and services is a priority of the Young Nigerians Party(YNP), as a fundamental element to guarantee the creation of
employment and the welfare of consumers.
- We will situate the levels of good governance, transparency, accounting practices and auditing function of Nigerian companies at the best of the Economic Community of West African States (ECOWAS). In particular, we will develop the Code of Good Corporate Governance, binding for companies listed on organized markets and optional for any other.
- We will promote the adoption of these Codes by all those entities that issue securities that are listed on organized markets or
that distribute financial or savings products.
- Additionally, we will approve a Code of Good Governance and Good Practices for companies, agencies and public entities,
that ensures the best levels of professionalism, transparency and efficiency in management.
- We will encourage the adoption by companies of Corporate Social Responsibility Codes, through the dissemination and exchange of good practices and experiences on a national and international scale.
- We will deepen in the independence, the professionalization and the
transparency of the Savings Banks and their social work.
- We will constitute a coordinating body for financial supervisors and capital markets, to better defend the interests of investors and savers. We will strengthen the capacities of supervisory entities and in particular of the National Securities Market Commission.
- We will promote a modification of the Antitrust Law to strengthen the functions of the Defense Court
of the Competition, which will assume the instruction of behavior files that the Defense Service of the
Competition. In addition, the Tribunal's analysis and recommendation functions will be strengthened.
- We will strengthen the coordination mechanisms of the regulators
sectors, such as the National Market Commission of the Telecommunications and the National Energy Commission, with the Court of Defense of Competition.

- We will strengthen the capacity of the National Commission of the Telecommunications Market and the National Commission of the

Energy as vigilantes of the transparent functioning of the markets, enhancing their inspection capacity.

- We will promote a commercial system in which all commercial modalities have a place for the benefit of the consumer.

Likewise, we will facilitate the modernization and development of small businesses.

- We will guarantee transparent, non-discriminatory and non-discriminatory access to essential services networks and infrastructures (telecommunications, energy, gas, electricity, postal, etc.), as a fundamental element to ensure competition.

- We will promote regulation of air, maritime, land and rail transport that facilitates the freedom of entry and transparent and non-discriminatory access to the network, as well as security for

the users.

- We will convert the National Consumer Institute into the central axis of consumer protection policy, integrating it with the policy economic.

- We will establish a National Insurance Registry, in which the interested parties can know, with absolute protection of the data

personal, the insurance policies of which they are beneficiaries.

6. INFRASTRUCTURES TO FACILITATE CONVERGENCE

- We will complete the transport infrastructure plan 2019-2025 and prepare a new plan with an execution horizon of 2026, maintaining an investment rate above the average of our community partners over the next four years.

7. SOLIDARITY AND TERRITORIAL FINANCING

- We will continue promoting the model of regional financing, approving with the unanimous support of all the 36 states, .Abia, Adamawa, Akwa Ibom, Anambra, Bauchi, Bayelsa, Benue, Borno, Cross River, Delta, Ebonyi, Edo, Ekiti, Enugu, Gombe, Imo, Jigawa, Kaduna, Kano, Katsina, Kebbi, Kogi, Kwara, Lagos, Nasarawa, Niger, Ogun, Ondo, Osun, OyoI, Plateau, Rivers, Sokoto, Taraba, Yobe, Zamfara, and FCT Abuja. This model is based on solidarity and

co-responsibility and is the one that best adapts to the degree of decentralization we are going to achieve.

- With a horizontal nature, we will propose a new regulation of the Inter-territorial Compensation Fund, with an endowment reinforced, that allows the maintenance of an adequate effort

investor throughout the national territory, and in particular all the states with a lower level of development, favoring

so territorial cohesion.

8. A MORE OPEN ECONOMY IN AN EXPANDED AFRICA

- We will strengthen our active policy of internationalization of the

Nigerian company, and in particular the SME, using all the

instruments at our reach and in a very special way the Institute Nigeria

of Foreign Trade. This policy will have markets as priorities

without a sufficient presence of Nigerian companies, such as the new Member States of the Economic Community of West African States (ECOWAS), the European Union, the United States or Asia.

- We will strengthen the Development Assistance Fund, adding also the functions of technical assistance, feasibility studies and the promotion of foreign investments.

- We will improve the operation of the risk coverage system

to export, promoting greater involvement of the sector

private sector and expanding the coverage of risks on behalf of all the States.

- We will promote the Nigerian brand, which identifies our products

in the world and consolidated as a reference of quality and excellence in international markets. We will coordinate the external actions in different areas (commercial, tourist, cultural, agricultural, etc.) under this same name.

- We will create the Investing Agency in Nigeria to carry out promotion work in Nigeria as an attractive destination for companies from all over the world to settle and create

jobs in our country.

YNP. YOUNG NIGERIANS PARTY

We can change our country for good, we can! We are the youth leader of tomorrow, we are the future of our country Nigeria.
In a developed economy the role of the State is to create a transparent and efficient framework of rules. Privatization will be the positive results. With a business sector at the level of the best in Africa, we must push for ambitious reforms in this framework.
The SME is the core of business activity in Nigeria and the main source of new jobs. Far from being limited to traditional sectors, it is increasingly the origin of many of the main technological innovations and the export drive. Therefore, it will continue to receive special attention from the Young Nigerians Party (YNP). Companies must be protagonists of the foreign projection of Nigeria.
The internationalization policy that will be carried out by the Government will be an encouragement to achieve it.
The Economic Community of West African States (ECOWAS) itself is expanding, and we have to be able to
take advantage of the great opportunities that will undoubtedly be derived from this historic challenge. We will start from a favorable position in the head group of the Economic Community of West African States (ECOWAS), as the first economy of the 15, progress is what make a great country.

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