Tax policies to create a dynamic private sector and efficient government

Côte d’Ivoire’s tax system needs radical change if the country’s development and economic transformation goals are to be achieved. Partial reforms will not do. Complete tax reform, adapted to present conditions, must create well-balanced taxation that generates revenue and motivates taxpayers. Fundamental features will include a gradual reduction of customs tariffs and development of other taxes such as value-added tax (VAT). Far-reaching cross-sector reforms should also produce a stronger and simpler tax system with fewer exemptions and up-to-date procedures. They should result in an efficient, competent and transparent tax administration to increase the trust of taxpayers and fight fraud.