Côte d’Ivoire: Selected Issues

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. However, tax revenue remains low by international standards reflecting tax exemptions as well as low level of indirect taxation and noncompliance. While recent tax measures are encouraging, more policy changes are necessary, and should be anchored in comprehensive tax policy and administration reforms to boost revenue mobilization. Côte d’Ivoire’s tax policy reforms should focus on simplifying the personal income tax regime and enhancing its progressivity; reducing or eliminating discretionary and statutory tax exemptions; and harnessing unrealized revenue potential of property and excise taxes. Tax administration reforms should be sustained to further modernize tax and customs administration; deepen digitalization; and enhance management of human resources.