{
  "title": "Republic of Congo: Selected Issues",
  "publication": "IMF Staff Country Reports, January 27, 2020",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2020/01/27/republic-of-congo-selected-issues-48985",
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  "summary": "This Selected Issues paper discusses reforms that could generate higher revenues from the non-oil sector through measures to rationalize the tax code, broaden the tax base, and increase administrative efficiency.",
  "sections": [
    {
      "heading": "Summary",
      "content": "- The paper discusses reforms to generate higher revenues from the non-oil sector through measures to:\n  - rationalize the tax code,\n  - broaden the tax base, and\n  - increase administrative efficiency.\n- Reforms should be complemented by economic diversification policies that support non-oil growth and thereby expand the potential tax base.\n- The paper reflects on lessons learned from other country experiences relevant for the Republic of Congo.\n- The authorities should step up revenue mobilization as a key component of their medium-term fiscal strategy."
    },
    {
      "heading": "Key policy recommendations and reform priorities",
      "content": "- Strengthen tax policy coordination and strategy:\n  - The newly created Tax Policy Unit in the Ministry of Finance should reduce institutional fragmentation and facilitate the design, coordination and implementation of a medium-term revenue strategy.\n- Address tax base erosion:\n  - Urgently tackle erosion of the tax base generated by an excessive and discretionary use of tax exemptions that do not comply with existing laws and regulations.\n- Improve tax administration and compliance:\n  - Continue to focus on rationalizing the tax code and increasing administrative efficiency to recover tax arrears, including through the modernization of existing income tax systems.\n- Complement fiscal measures with broader economic policy:\n  - Implement economic diversification policies to support non-oil growth and expand the potential tax base."
    },
    {
      "heading": "Findings and analytical emphasis",
      "content": "- Revenue mobilization from the non-oil sector is feasible through a package of tax code rationalization, base broadening, and administrative improvements.\n- Administrative modernization is important for recovering tax arrears and improving compliance.\n- Excessive and discretionary tax exemptions are identified as a key driver of tax base erosion and require urgent corrective action.\n- Institutional fragmentation impedes coherent medium-term revenue strategy design and implementation."
    },
    {
      "heading": "Subject coverage and keywords",
      "content": "- Subject: Consumption, Fiscal policy, Fuel prices, Import prices, National accounts, Price structures, Prices, Revenue mobilization\n- Keywords: Africa, Congolese authorities, Consumption, CORAF, CR, diversification plan, Fuel prices, governance, governance reform, government, government website, Import prices, ISCR, price, Price structures, refinery price, retail price, Revenue mobilization, Sub-Saharan Africa, tax arrears\n\n---\n\n Content in this bundle\n\n- Republic of Congo: Selected Issues; IMF Country Report No. 20/27; January 3, 2020\n  - Republic of Congo: Selected Issues; IMF Country Report No. 20/27; January 3, 2020 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Republic of Congo: Selected Issues; IMF Country Report No. 20/27; January 3, 2020 (PDF){rel=\"external\" type=\"application/pdf\"}"
    }
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    "[Markdown version](/en/publications/cr/issues/2020/01/27/republic-of-congo-selected-issues-48985/index.md)",
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    "Published: January 27, 2020",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781513528052.002",
    "The paper discusses reforms to generate higher revenues from the non-oil sector through measures to:",
    "Reforms should be complemented by economic diversification policies that support non-oil growth and thereby expand the potential tax base.",
    "The paper reflects on lessons learned from other country experiences relevant for the Republic of Congo.",
    "The authorities should step up revenue mobilization as a key component of their medium-term fiscal strategy.",
    "Strengthen tax policy coordination and strategy:",
    "Address tax base erosion:",
    "Improve tax administration and compliance:",
    "Complement fiscal measures with broader economic policy:",
    "Administrative modernization is important for recovering tax arrears and improving compliance.",
    "Excessive and discretionary tax exemptions are identified as a key driver of tax base erosion and require urgent corrective action.",
    "Institutional fragmentation impedes coherent medium-term revenue strategy design and implementation.",
    "Subject: Consumption, Fiscal policy, Fuel prices, Import prices, National accounts, Price structures, Prices, Revenue mobilization",
    "Keywords: Africa, Congolese authorities, Consumption, CORAF, CR, diversification plan, Fuel prices, governance, governance reform, government, government website, Import prices, ISCR, price, Price structures, refinery price, retail price, Revenue mobilization, Sub-Saharan Africa, tax arrears",
    "**Republic of Congo: Selected Issues; IMF Country Report No. 20/27; January 3, 2020**"
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