Côte d’Ivoire: Selected Issues

IMF Staff Country Reports, July 1, 2022

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Côte d’Ivoire: Selected Issues

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Bibliographic details

• Published: July 1, 2022
• Series: IMF Staff Country Reports
• DOI: https://doi.org/10.5089/9798400214134.002

Summary findings

• This Selected Issues paper focuses on assessing the scope for domestic revenue mobilization in Côte d’Ivoire.
• Côte d’Ivoire’s tax revenue has been increasing in recent years, supported by the authorities’ efforts, particularly on tax administration and digitalization.
• Tax revenue remains low by international standards, reflecting tax exemptions as well as low level of indirect taxation and noncompliance.
• Recent tax measures are encouraging, but more policy changes are necessary and should be anchored in comprehensive tax policy and administration reforms to boost revenue mobilization.

Policy recommendations — tax policy

• Simplify the personal income tax regime and enhance its progressivity.
• Reduce or eliminate discretionary and statutory tax exemptions.
• Harness unrealized revenue potential of property and excise taxes.

Policy recommendations — tax administration

• Sustain tax administration reforms to further modernize tax and customs administration.
• Deepen digitalization of tax and customs processes.
• Enhance management of human resources within tax administration.

Publication and metadata

• Publication title: Côte d’Ivoire: Selected Issues
• Date: July 1, 2022
• Pages: 23
• Volume: 2022
• Issue: 206
• Series: Country Report No. 2022/206
• Stock No: 1CIVEA2022002
• DOI: https://doi.org/10.5089/9798400214134.002
• ISBN: 9798400214134
• ISSN: 1934-7685
• Preview citation (format shown on page): International Monetary Fund. African Dept. "Côte d’Ivoire: Selected Issues", IMF Staff Country Reports 2022, 206 (2022), accessed 9/10/2026, https://doi.org/10.5089/9798400214134.002

Source: https://www.imf.org/en/publications/cr/issues/2022/07/01/cte-divoire-selected-issues-520261

Content in this bundle

• Côte d’Ivoire: Selected Issues; IMF Country Report No. 22/206; May 31, 2022
  • Côte d’Ivoire: Selected Issues; IMF Country Report No. 22/206; May 31, 2022 (Markdown version)
  • Côte d’Ivoire: Selected Issues; IMF Country Report No. 22/206; May 31, 2022 (PDF)