{
  "title": "Côte d’Ivoire: Selected Issues",
  "publication": "IMF Staff Country Reports, July 1, 2022",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2022/07/01/cte-divoire-selected-issues-520261",
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  "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.",
  "sections": [
    {
      "heading": "Summary findings",
      "content": "- This Selected Issues paper focuses on assessing the scope for domestic revenue mobilization in Côte d’Ivoire.\n- Côte d’Ivoire’s tax revenue has been increasing in recent years, supported by the authorities’ efforts, particularly on tax administration and digitalization.\n- Tax revenue remains low by international standards, reflecting tax exemptions as well as low level of indirect taxation and noncompliance.\n- 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."
    },
    {
      "heading": "Policy recommendations — tax policy",
      "content": "- Simplify the personal income tax regime and enhance its progressivity.\n- Reduce or eliminate discretionary and statutory tax exemptions.\n- Harness unrealized revenue potential of property and excise taxes."
    },
    {
      "heading": "Policy recommendations — tax administration",
      "content": "- Sustain tax administration reforms to further modernize tax and customs administration.\n- Deepen digitalization of tax and customs processes.\n- Enhance management of human resources within tax administration."
    },
    {
      "heading": "Publication and metadata",
      "content": "- Publication title: Côte d’Ivoire: Selected Issues\n- Date: July 1, 2022\n- Pages: 23\n- Volume: 2022\n- Issue: 206\n- Series: Country Report No. 2022/206\n- Stock No: 1CIVEA2022002\n- DOI: https://doi.org/10.5089/9798400214134.002\n- ISBN: 9798400214134\n- ISSN: 1934-7685\n- 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\n\nSource: https://www.imf.org/en/publications/cr/issues/2022/07/01/cte-divoire-selected-issues-520261\n\n---\n\n Content in this bundle\n\n- Côte d’Ivoire: Selected Issues; IMF Country Report No. 22/206; May 31, 2022\n  - Côte d’Ivoire: Selected Issues; IMF Country Report No. 22/206; May 31, 2022 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Côte d’Ivoire: Selected Issues; IMF Country Report No. 22/206; May 31, 2022 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: July 1, 2022",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9798400214134.002",
    "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.",
    "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.",
    "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 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",
    "**Côte d’Ivoire: Selected Issues; IMF Country Report No. 22/206; May 31, 2022**"
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