西非经货联盟国内收入动员（英）-国际货币基金组织

Domestic Revenue Mobilization in WAEMULjubica Dordevic and Anamaria Maftei SIP/2025/070IMF Selected Issues Papers are prepared by IMF staff as background documentation for periodic consultations with member countries. It is based on the information available at the time it was completed on April 17, 2025. This paper is also published separately as IMF Country Report No 25/111. 2025 JUN © 2025 International Monetary Fund SIP/2025/070 IMF Selected Issues Paper African Department Domestic Revenue Mobilization in WAEMU Prepared by Ljubica Dordevic and Anamaria Maftei Authorized for distribution by Luca A Ricci June 2025 IMF Selected Issues Papers are prepared by IMF staff as background documentation for periodic consultations with member countries. It is based on the information available at the time it was completed on April 17, 2025. This paper is also published separately as IMF Country Report No 25/111. ABSTRACT: 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. While DRM has generally improved over the past two decades, it remains below the former target and exhibits significant disparities across countries, affected by structural challenges – such as narrow tax bases, limited enforcement capacity, and widespread informality. Strengthening tax policy and revenue administration (by streamlining tax systems, rationalizing exemptions, and improving compliance), supported by enhanced regional oversight and cooperation, is critical to ensuring sustainable revenue mobilization. RECOMMENDED CITATION: Ljubica Dordevic and Anamaria Maftei, Domestic Revenue Mobilization in WAEMU. IMF Selected Issues Paper (SIP/2025/070). Washington, DC: International Monetary Fund. JEL Classification Numbers: E62, H2, O23 Keywords WAEMU, revenue mobilization, taxation, tax policy, revenue administration Author’s E-Mail Address: ldordevic@imf.org; amaftei@imf.org SELECTED ISSUES PAPERS Domestic Revenue Mobilization in WAEMU West African Economic and Monetary Union Prepared by Ljubica Dordevic and Anamaria Maftei1 1 Prepared by Ljubica Dordevic (AFR) and Anamaria Maftei (FADT1), with much appreciated insights on revenue administration by Rene Ossa (FADR2) and Fayçal Sawadogo (FADT1) on tax potential and IMF WoRLD, and excellent research support by Fiona Hesse-Triballi. We would like to thank Luca Antonio Ricci, Christophe Waerzeggers, Mario Mansour, Lawrence Norton, and the authorities for their suggestions and comments. WEST AFRICAN ECONOMIC AND MONETARY UNION SELECTED ISSUES Approved ByLuca A. Ricci African Department Prepared By Ljubica Dordevic and Anamaria Maftei DOMESTIC REVENUE MOBILIZATION IN WAEMU _______________________________ 3 A. Background _________________________________________________________________________ 3B. Tax Revenue Sources _________________________