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Domestic Revenue Mobilization in WAEMU: WAEMU
Author:
Ljubica Dordevic https://isni.org/isni/0000000404811396 International Monetary Fund

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Anamaria Maftei
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Series:
Selected Issues Papers
Volume/Issue:
Volume 2025: Issue 070
Language:
English
Publication Date:
10 Jun 2025
DOI:
https://doi.org/10.5089/9798229013307.018
ISBN:
9798229013307
ISSN:
2958-7875
Pages:
21
Keywords:
WAEMU; revenue mobilization; taxation; tax policy; revenue administration; performance indicator; government tax revenue; WAEMU country; WAEMU revenue; WAEMU region; Corporate income tax; Income tax systems; Personal income tax; Sub-Saharan Africa; Global
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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.
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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.
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Cover Selected Issues Papers
Selected Issues Papers
Publisher:
International Monetary Fund