Multi-dimensional Review of Côte d'Ivoire

Volume 3. From Analysis to Action

image of Multi-dimensional Review of Côte d'Ivoire

The Multi-dimensional Review of Côte d'Ivoire aims to support the crafting of a development strategy for Côte d'Ivoire to reach emergence, the status of emergent economy, in 2020. The report recommends that Ivorian authorities focus on diversifying Côte d'Ivoire’s economy towards a more industrialised and modern structure, while supporting the economy’s competitiveness. To achieve this goal, Côte d'Ivoire needs to improve and develop its infrastructure network in the entire territory, encourage private sector investment in particular in SMEs, and improve education levels. A tax system that generates less distortion and more revenue to finance the growing needs of the country will also be required. This report details recommendations for each thematic area aimed at removing obstacles to emergence.

The successful implementation of these reforms will require a more efficient public administration to promote the priority projects, stimulate more changes and ensure the operationalisation of actions. This report also provides a dashboard that tracks progress and provides the basis for the evaluation of changes leading to emergence in 2020.

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Tax policies to create a dynamic private sector and efficient government

OECD Development Centre

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.

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