Côte d’Ivoire: Selected Issues

July 1, 2022

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Côte d’Ivoire: Selected Issues, (USA: International Monetary Fund, 2022) accessed December 25, 2024

Also available in: français

Summary

This Selected Issues paper on Cote d’Ivoire focuses on assessing the scope for domestic revenue mobilization. Côte d’Ivoire’s tax revenue has been increasing in recent years, supported by the authorities’ efforts, particularly on tax administration and digitalization. However, tax revenue remains low by international standards reflecting tax exemptions as well as low level of indirect taxation and noncompliance. While recent tax measures are encouraging, more policy changes are necessary, and should be anchored in comprehensive tax policy and administration reforms to boost revenue mobilization. Côte d’Ivoire’s tax policy reforms should focus on simplifying the personal income tax regime and enhancing its progressivity; reducing or eliminating discretionary and statutory tax exemptions; and harnessing unrealized revenue potential of property and excise taxes. Tax administration reforms should be sustained to further modernize tax and customs administration; deepen digitalization; and enhance management of human resources.

Subject: International organization, International trade, Monetary policy, Revenue administration, Taxes

Keywords: Côte d'Ivoire's goods, Excises, Exports, Global, Policy recommendation, Processing of cocoa, Staff team of the International Monetary Fund, Sub-Saharan Africa, Tax administration core functions, Tax Revenue performance, Value-added tax

Publication Details

Pages:

23
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2022/206
Stock No:

1CIVEA2022002
ISBN:

9798400214134
ISSN:

1934-7685

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