## Côte d’Ivoire: Selected Issues

_IMF Staff Country Reports, July 1, 2022_

## Source details

**Canonical URL:** [Côte d’Ivoire: Selected Issues](https://www.imf.org/en/publications/cr/issues/2022/07/01/cte-divoire-selected-issues-520261)

## Other formats

- [Markdown version](/en/publications/cr/issues/2022/07/01/cte-divoire-selected-issues-520261/index.md)
- [Structured JSON version](/en/publications/cr/issues/2022/07/01/cte-divoire-selected-issues-520261/index.json)
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## Bibliographic details
- Published: July 1, 2022
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9798400214134.002

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### 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*

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## Content in this bundle

- **Côte d’Ivoire: Selected Issues; IMF Country Report No. 22/206; May 31, 2022**
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_Source: https://www.imf.org/en/publications/cr/issues/2022/07/01/cte-divoire-selected-issues-520261_