Selected Issues Papers

Domestic Revenue Mobilization in WAEMU: WAEMU

By Ljubica Dordevic, Anamaria Maftei

June 10, 2025

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Format: Chicago

Ljubica Dordevic, and Anamaria Maftei. "Domestic Revenue Mobilization in WAEMU: WAEMU", Selected Issues Papers 2025, 070 (2025), accessed June 16, 2025, https://doi.org/10.5089/9798229013307.018

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Summary

Domestic Revenue Mobilization (DRM) is essential for financing economic and social development and ensuring debt sustainability in WAEMU, particularly in light of rising interest, high security spending, and the prospective reduction in foreign aid. While DRM has generally improved over the past two decades, it remains below the former target and exhibits significant disparities across countries, affected by structural challenges – such as narrow tax bases, limited enforcement capacity, and widespread informality. Strengthening tax policy and revenue administration (by streamlining tax systems, rationalizing exemptions, and improving compliance), supported by enhanced regional oversight and cooperation, is critical to ensuring sustainable revenue mobilization.

Subject: Corporate income tax, Fiscal policy, Income tax systems, Personal income tax, Revenue administration, Revenue mobilization, Revenue performance assessment, Tax collection, Tax gap, Tax incentives, Taxes, Taxes on trade, Value-added tax

Keywords: Consumption taxes, Corporate income tax, Income tax systems, Personal income tax, Revenue administration, Revenue mobilization, Revenue mobilization, Tax collection, Tax gap, Tax harmonization, Tax incentives, Tax policy, Taxation, Taxes on trade, Value-added tax, WAEMU

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