The evaluation of tax expenditure is controlled and contributes to rational decision-making

Description of main activities

  • 1. Common methodology

    Development of a common methodology for quantifying tax expenditures for all ECOWAS Member States (MS) based on the WAEMU model

  • 2. Transparency

    Improve transparency in tax exemptions and other parafiscal advantages that contribute to the erosion of the tax base – Identification and publication/dissemination by each MS in liaison with ECOWAS of tax and customs exemptions in the national legislation of each MS (tax, customs, mining, investment, parafiscal codes, etc.)

  • 3. Installation of systems

    Installation of national and regional (ECOWAS and WAEMU) systems of transparency of national practices on tax incentives – implementation of systematic cost-benefit analyses of tax exemption measures

  • 4. Design and harmonization

    Design and harmonization of the format of the document on the quantification of the relevant tax expenditures to be produced by each ECOWAS Member State

  • 5. Policy Implementation

    Support for the implementation of tax incentive policies

  • 6. Tax transparency tools

    Development of fiscal transparency tools for tax expenditures (publication and dissemination of results to tax administrations, civil society, parliaments, and other non-governmental stakeholders, strengthening of the monitoring role of civil society and parliament)