IMF-几内亚比绍国内收入调动（英）

Domestic Revenue Mobilization in Guinea-Bissau Nour Bouzouita SIP/2025/109IMF 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 June 13, 2025. This paper is also published separately as IMF Country Report No 25/168. 2025 AUG © 2025 International Monetary Fund SIP/2025/109 IMF Selected Issues Paper African Department Domestic Revenue Mobilization in Guinea-Bissau Prepared by Nour Bouzouita Authorized for distribution by Niko Hobdari August 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 June 13, 2025. This paper is also published separately as IMF Country Report No 25/168. ABSTRACT: This paper quantifies Guinea-Bissau’s tax potential using a stochastic frontier model and investigates the underlying sources of untapped revenue. Beyond benchmarking performance against structural peers, it tackles the complex drivers of low revenue mobilization, including high informality, administrative inefficiencies, a fragmented tax system, and weak enforcement. The analysis distinguishes between structural constraints and policy or institutional gaps, offering a nuanced diagnosis of where reforms can yield the greatest returns. It finds that Guinea-Bissau has significant scope to increase domestic revenue by broadening the tax base, enhancing compliance, and strengthening core tax functions. Targeted, sequenced reforms in administration and policy could help close the tax gap and support more sustainable, resilient public finances. RECOMMENDED CITATION: Bouzouita, N. (2025). Domestic Revenue Mobilization in Guinea-Bissau. IMF Selected Issues Paper, SIP/2025/109. Washington, D.C.: International Monetary Fund. JEL Classification Numbers: H21, H22, H24, H25 Keywords: Domestic revenue mobilization, Tax reform, Tax capacity, Fiscal policy Author’s E-Mail Address: nbouzouita@imf.org SELECTED ISSUES PAPERS Domestic Revenue Mobilization in Guinea-Bissau Guinea-Bissau Prepared by Nour Bouzouita1 1 The author gratefully acknowledges the cooperation and support of the national authorities of Guinea-Bissau, as well as Yugo Koshima, whose insights and assistance were invaluable to this work.GUINEA-BISSAU SELECTED ISSUES Approved By African Department Prepared By Nour Bouzouita DOMESTIC REVENUE MOBILIZATION IN GUINEA-BISSAU ........................................ 3 A. Background ........................................................................................................................................ 3 B. Tax Composition ............................................................................................................................... 5 C. Tax Potential ............................................................................................