{
  "title": "Domestic Revenue Mobilization in WAEMU: WAEMU",
  "publication": "Selected Issues Papers, June 10, 2025",
  "sourceUrl": "https://www.imf.org/en/publications/selected-issues-papers/issues/2025/06/06/domestic-revenue-mobilization-in-waemu-waemu-567482",
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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.",
  "sections": [
    {
      "heading": "Overview and context",
      "content": "- 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.\n- DRM has generally improved over the past two decades, but it remains below the former target and exhibits significant disparities across countries.\n- Structural challenges affecting DRM include narrow tax bases, limited enforcement capacity, and widespread informality."
    },
    {
      "heading": "Key findings",
      "content": "- DRM performance has improved over the past two decades but remains below the former target.\n- Significant cross-country disparities persist within WAEMU.\n- Primary structural constraints identified:\n  - Narrow tax bases\n  - Limited enforcement capacity\n  - Widespread informality"
    },
    {
      "heading": "Policy recommendations",
      "content": "- Strengthen tax policy and revenue administration through:\n  - Streamlining tax systems\n  - Rationalizing exemptions\n  - Improving compliance\n- Support these national reforms with enhanced regional oversight and cooperation to ensure sustainable revenue mobilization."
    },
    {
      "heading": "Publication metadata and identifiers",
      "content": "- Authors: Ljubica Dordevic, Anamaria Maftei\n- Date: June 10, 2025\n- Pages: 21\n- Volume: 2025\n- Issue: 070\n- Series: Selected Issues Paper No. 2025/070\n- DOI: https://doi.org/10.5089/9798229013307.018\n- Stock No: SIPEA2025070\n- ISBN: 9798229013307\n- ISSN: 2958-7875\n- Subjects and keywords: Corporate income tax; Fiscal policy; Income tax systems; Personal income tax; Revenue administration; Revenue mobilization; Taxes; Corporate income tax; Global; government tax revenue; Income tax systems; performance indicator; Personal income tax; revenue administration; revenue mobilization; Sub-Saharan Africa; tax policy; taxation; WAEMU; WAEMU country; WAEMU region; WAEMU revenue\n\nSource: Ljubica Dordevic and Anamaria Maftei, \"Domestic Revenue Mobilization in WAEMU: WAEMU\", Selected Issues Papers 2025, 070 (2025), June 10, 2025.\n\n---\n\n Content in this bundle\n\n- Domestic Revenue Mobilization in WAEMU; IMF Selected Issues Paper No. 2025/070; April 17, 2025\n  - Domestic Revenue Mobilization in WAEMU; IMF Selected Issues Paper No. 2025/070; April 17, 2025 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Domestic Revenue Mobilization in WAEMU; IMF Selected Issues Paper No. 2025/070; April 17, 2025 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/selected-issues-papers/issues/2025/06/06/domestic-revenue-mobilization-in-waemu-waemu-567482"
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    "Authors: Ljubica Dordevic, Anamaria Maftei",
    "Published: June 10, 2025",
    "Series: Selected Issues Papers",
    "DOI: https://doi.org/10.5089/9798229013307.018",
    "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.",
    "DRM has generally improved over the past two decades, but it remains below the former target and exhibits significant disparities across countries.",
    "Structural challenges affecting DRM include narrow tax bases, limited enforcement capacity, and widespread informality.",
    "DRM performance has improved over the past two decades but remains below the former target.",
    "Significant cross-country disparities persist within WAEMU.",
    "Primary structural constraints identified:",
    "Strengthen tax policy and revenue administration through:",
    "Support these national reforms with enhanced regional oversight and cooperation to ensure sustainable revenue mobilization.",
    "Authors: Ljubica Dordevic, Anamaria Maftei",
    "Date: June 10, 2025",
    "Pages: 21",
    "Volume: 2025",
    "Issue: 070",
    "Series: Selected Issues Paper No. 2025/070",
    "DOI: https://doi.org/10.5089/9798229013307.018",
    "Stock No: SIPEA2025070",
    "ISBN: 9798229013307",
    "ISSN: 2958-7875",
    "Subjects and keywords: Corporate income tax; Fiscal policy; Income tax systems; Personal income tax; Revenue administration; Revenue mobilization; Taxes; Corporate income tax; Global; government tax revenue; Income tax systems; performance indicator; Personal income tax; revenue administration; revenue mobilization; Sub-Saharan Africa; tax policy; taxation; WAEMU; WAEMU country; WAEMU region; WAEMU revenue",
    "**Domestic Revenue Mobilization in WAEMU; IMF Selected Issues Paper No. 2025/070; April 17, 2025**"
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