The root of corruption in Nigeria, stems from the pervasive sense of utter HOPELESSNESS that an average citizen is faced with. This dire situation has grown on us and degenerated greatly over the decades, no thanks to the continual failure of our leaders to inspire hope, through words, actions and effective policy design and implementations.
An average civil servant has no hope of  financial security upon retirement.A qualified graduate has no hope of getting a job in his/her field of study based on merit or qualifications alone.
Therefore, Most people have taken it upon themselves to fend for themselves by whatever means possible. At the slightest opportunity, an average person would embezzle as much asset as they can get away with.

As a key necessity for survival, especially in hard times, people who give in to corrupt practices, equally tend to develop coping mechanisms with which to evade regulating bodies  (ie the Economic and Financial Crimes commission) empowered to deter their shady methods. 
This is because, the need to survive is a fundamental driving force. And so, if a person believes that engaging in corrupt practices is their only chance at surviving a crumbling economy, there's hardly anything you can do to dissuade them from their perceived means of livelihood.
In an environment of hopelessness, fighting corruption will forever remain an exercise in futility, unless you attack the root cause of their fear and transform it into a reason to hope. 
Under better circumstances, most Nigerians would never resort to corrupt practices.This can only be achieved by building an economy which makes corruption less attractive. An economy on which an average Nigerian citizen can wholly depend. To build such an economy, we will be needing all the help and resources we can get.
Resources that are scattered all over the world in private accounts and investments that should have been established in Nigeria, but are not because most of these investments are funded by embezzled and illegitimate funds that belongs to the nation.
In its efforts to fight corrupt practices, especially in the government, The Economic and financial Crimes commission (EFCC) Has arraigned over 30 prominent politicians, and have been said to recover about 152 billion dollars from loots.This is however, not inclusive of up to half of the culprits who have been able to evade prosecution and those who hide behind the cloak of diplomatic immunity.
Further more, if amount of National funds embezzled from the Nigerian economy since its independence till now alone, be taken off an average economy, it would have been tantamount to an economic suicide, aComplete annihilation and destabilisation. But here we still are, Struggling, but not quite dead. 
 Now imagine if even half of these embezzled funds could be repatriated back into the nation's economy...Just Imagine the wonders it would do. The instant and complete transformation that becomes possible.
You may wonder though, if this is even remotely possible. Can it be done? The concept may appear laughable and  highly improbable.However, no matter how much unlikely it may seem, it is still very much possible.

There's a definite bridge between fantasy and reality.
And that is just the calculated effort and work we put in.All that needs to happen is to get these culprits, (well, at least 90% of them,) to willingly and voluntarily subscribe to the grand plan and return what they have taken.

Again, you might wonder, how on earth is this going to be ever happen..?How do you get a person, so accustomed to a high standard of living and unlimited luxury, to "willingly and without coercion,” give up his luxury and fall on the mercy of the country he has offended? 

Admittedly, it may seem impossible, short of a miracle and some divine intervention.However, it is quite the opposite.
Humans are naturally self-preserving. So, good intentions aside, and with the present economy, I suppose no average person would want to give up a life of riches just like that, would they..?
Well, all that needs to happen is for the government to present these offenders, an offer they can't resist.  With what we are proposing, no one is expected to exchange a pleasant life for peasant living.In fact, the proposed solution is a rare case of eating your cake and having it of sorts. 
And it's nothing strange or out of the ordinary. It is the plain and simple offer of "Amnesty", a conditional amnesty in this case. We do want that money back in the economy after all, don't we..?

It is said that “to err is human but to forgive is divine”. However, whilst a form of forgiveness might be necessary here, it has to be given conditionally, so that the ultimate purpose for granting such clemency is fully achieved and highly visible. This is why we are proposing an Amnesty on three key conditions...
 1.  FULL DISCLOSURE of all past public funds misappropriations and asset acquisitions, old and recent, up to 90% (if not 100%) at the very least.
 2. FORFEITURE of at least 25% of assets, which will be returned to the nation's fund pocket.
 3. REPATRIATION; 75% of what is left after the 25% forfeiture to be pooled back into or retained within the nation's economy in investments and bonds. 
 That is to say, 75% of the person's remaining asset within the country and/or scattered around the globe in both their fixed and current nature, (i.e monetary and non-monetary form), would be returned back to the economy.
 In essence, it means that if one owned a billion dollars in a Swiss account, or a London, American or even German account, s/he would have to transfer the bulk of that money back to a Nigerian account or into Nigeria based assets and investments, till at least 75% of all his/her assets are locally domiciled. 
If he/she has a school or other forms of business organisations in foreign countries, he/she would have to liquidate such or at least, sell off the needed percentage and repatriate the proceeds back to Nigeria.

We propose, this said Amnesty be strictly limited in time coverage and to a specific period that would be clearly stated (i.e from 1960 to 2022 ) and a time frame for compliance strictly set  (i.e compliance within 6months from the time of declaration of amnesty) to put things in perspective. 100% disclosure within specific window of time, or else the pardon is automatically voided.
This offer is a win-win situation for all parties involved, and a fair consideration by any and every means.
The offenders gain some form of a national pardon and the economy gets the much needed boost, which would inspire hope amongst the citizens as well as provide stability and social security for the average Nigerian. With this renewed hope, the propensity for corrupt practices will naturally and steadily decline till it becomes a thing of the past and reminder of the unwholesome place we once were as a nation.