Benin

Type of profile
Country
Overview

Recent reform steps

The main measures taken by Benin since 2017 to enhance domestic revenue mobilisation are as follows:

  • Setting up a platform between the Tax Administration and the Directorate-General of Customs and Indirect Taxation to exchange information on imports;
  • Implementing an integrated tax management system that was developed using modern technology (SIGTAS: integrated management system for taxes and similar payments) in the division responsible for large corporations and for the benefit of medium-sized companies;
  • Implementing electronic procedures (e-declaration and e-payment for large and medium- sized companies);
  • Rolling out the Certified Electronic Invoicing Machines (MECeF) to issue standardised invoices.

Progress achieved

Since 2017, tax revenue in Benin has increased significantly, with a growth rate of 102% measured on 31 December 2018. In addition, taxpayers spend less time at tax centres fulfilling their reporting and payment obligations through digitised and simplified procedures.

Outlook: DRM priorities in 2019

Aware of the significant challenges Benin faces in improving its operations, providing qualitative services to taxpayers and increasing the level of tax revenue, the Tax Directorate authorities have developed a strategy for building their capacity under the Programme for Growth and Sustainable Development (PC2D). In 2015, the Tax Directorate developed a Strategic Orientation Plan (POSAF) for the PC2D element that relates to mobilising tax revenue. This was supplemented in 2017 with the three-year Plan to Improve Tax Compliance (PACF), developed with IMF assistance.

Priority Activities
  • Use electronic invoicing machines
  • Train IT specialists in data warehouse management and business intelligence
  • Broaden the scope of exchanges with other administrations and public bodies
  • Strengthen the analysis and use of tax information
  • Strengthen the role of the Surveys, Information and Risk Analysis Unit
  • Promote taxpayers’ participation in voluntary consent to tax
  • Adopt a communication and taxpayer services policy in line with the expectations of each taxpayer segment
Expected outcomes
  • Increase VAT receipts
  • Improved access of operational services to directly usable data
  • Reporting of false estimations of taxable base and improvement of revenue and tax compliance
  • Improved tax compliance
  • Defined service standards

Ensuring policy coherence for development

Main approaches to ensure policy coherence for development involve the adoption of a unified regulatory framework for public-private partnership operations, the modernisation and professionalisation of the public procurement system, improvements in budgetary transparency and tax measures that encourage private investment, and complementary measures to improve the business environment.

DRM Project Data as Recipient

all
2015
2016
2017
2018
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
Canada
year all
4 projects
amount 4 483.48 USD
disbursement 7 939 697.46 USD
Support to the Increase of Internal Revenues in Benin (PAARIB) / Projet d'appui à l'accroissement des recettes intérieures du Bénin (PAARIB)
year 2015
1 project
amount 0.00 USD
disbursement 442 860.00 USD
Support to the Increase of Internal Revenues in Benin (PAARIB) / Projet d'appui à l'accroissement des recettes intérieures du Bénin (PAARIB)
year 2016
1 project
amount 0.00 USD
disbursement 1 224 219.10 USD
Support to the Increase of Internal Revenues in Benin (PAARIB)/Projet d'appui à l'accroissement des recettes intérieures du Bénin (PAARIB)
year 2017
1 project
amount 4 483.48 USD
disbursement 3 730 903.55 USD
Support to the Increase of Internal Revenues in Benin (PAARIB)/Projet d'appui à l'accroissement des recettes intérieures du Bénin (PAARIB)
year 2018
1 project
amount 0.00 USD
disbursement 2 541 714.81 USD
Germany
year all
11 projects
amount 5 816 785.30 USD
disbursement 4 514 459.65 USD
Program for decentralisation and local developpement
year 2015
1 project
amount 0.00 USD
disbursement 13 170.00 USD
Macroeconomic advice for poverty reduction
year 2015
1 project
amount 0.00 USD
disbursement 463 490.00 USD
Programme for decentralisation and local development
year 2015
1 project
amount 0.00 USD
disbursement 889 020.00 USD
Programme to strengthen key governance structures
year 2015
1 project
amount 2 773 160.00 USD
disbursement 0.00 USD
Program for decentralisation and local development
year 2016
1 project
amount 0.00 USD
disbursement 14 623.50 USD
Macroeconomic advice for poverty reduction
year 2016
1 project
amount 0.00 USD
disbursement 333 803.40 USD
Program for decentralisation and local development
year 2016
1 project
amount 0.00 USD
disbursement 1 040 632.00 USD
Programme to strengthen key governance structures
year 2017
1 project
amount 0.00 USD
disbursement 87 386.38 USD
Program for decentralisation and local developpement
year 2017
1 project
amount 3 043 625.30 USD
disbursement 357 562.47 USD
Programme to strengthen key governance structures
year 2018
1 project
amount 0.00 USD
disbursement 217 584.41 USD
Programme for Decentralisation and Local Development
year 2018
1 project
amount 0.00 USD
disbursement 1 097 187.49 USD
Japan
year all
2 projects
amount 39 084.85 USD
disbursement 39 084.82 USD
TC Aggregated Activities
year 2016
1 project
amount 27 793.43 USD
disbursement 27 793.40 USD
TC AGGREGATED ACTIVITIES
year 2018
1 project
amount 11 291.42 USD
disbursement 11 291.42 USD
European Commission
year all
7 projects
amount 8 102 715.89 USD
disbursement 8 807 175.89 USD
Programme d'Appui au Développement Territorial
year 2017
1 project
amount 1 127 268.63 USD
disbursement 1 127 268.63 USD
Contrat de bonne gouvernance et de développement au Benin 2016-2020
year 2017
1 project
amount 2 254 537.26 USD
disbursement 2 254 537.26 USD
GGDC 2016-2020
year 2018
1 project
amount 3 540 680.00 USD
disbursement 3 540 680.00 USD
PADT 2017-2022
year 2018
1 project
amount 1 180 230.00 USD
disbursement 1 180 230.00 USD
Fourniture de matériels informatiques et d'équipements, avec prestations associées (installation, configuration, formation), pour le Datacenter du Min
year 2018
1 project
amount 0.00 USD
disbursement 324 810.00 USD
Fourniture de matériels informatiques et d'équipements, avec prestations associées (installation, configuration, formation), pour le Datacenter du Min
year 2018
1 project
amount 0.00 USD
disbursement 365 890.00 USD
Recrutement d'un Cabinet d'études en vue de l'élaboration de fiches de poste et de contrats de performance pour l'Unité de gestion de la Réforme (UGR)
year 2018
1 project
amount 0.00 USD
disbursement 13 760.00 USD
France
year all
4 projects
amount 206 546.67 USD
disbursement 206 546.67 USD
Gouvernement et société civile, général-Politique et administration fiscales
year 2017
1 project
amount 28 181.72 USD
disbursement 28 181.72 USD
Gouvernement et société civile, général-Politique et administration fiscales
year 2017
1 project
amount 72 145.19 USD
disbursement 72 145.19 USD
Gouvernement et société civile, général-Recouvrement de l'impôt
year 2018
1 project
amount 23 604.39 USD
disbursement 23 604.39 USD
Gouvernement et société civile, général-Recouvrement de l'impôt
year 2018
1 project
amount 82 615.37 USD
disbursement 82 615.37 USD
South Korea
year all
1 project
amount 14 177.00 USD
disbursement 14 177.00 USD
AEO Trade Facilitation Workshop
year 2018
1 project
amount 14 177.00 USD
disbursement 14 177.00 USD
Totals
year all
29 projects
amount 14 183 793.19 USD
disbursement 21 521 141.49 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
Canada
year 2015
1 project
amount 0.00 USD
disbursement 442 860.00 USD
Support to the Increase of Internal Revenues in Benin (PAARIB) / Projet d'appui à l'accroissement des recettes intérieures du Bénin (PAARIB)
year 2015
1 project
amount 0.00 USD
disbursement 442 860.00 USD
Germany
year 2015
4 projects
amount 2 773 160.00 USD
disbursement 1 365 680.00 USD
Program for decentralisation and local developpement
year 2015
1 project
amount 0.00 USD
disbursement 13 170.00 USD
Macroeconomic advice for poverty reduction
year 2015
1 project
amount 0.00 USD
disbursement 463 490.00 USD
Programme for decentralisation and local development
year 2015
1 project
amount 0.00 USD
disbursement 889 020.00 USD
Programme to strengthen key governance structures
year 2015
1 project
amount 2 773 160.00 USD
disbursement 0.00 USD
Totals
year 2015
5 projects
amount 2 773 160.00 USD
disbursement 1 808 540.00 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
Canada
year 2016
1 project
amount 0.00 USD
disbursement 1 224 219.10 USD
Support to the Increase of Internal Revenues in Benin (PAARIB) / Projet d'appui à l'accroissement des recettes intérieures du Bénin (PAARIB)
year 2016
1 project
amount 0.00 USD
disbursement 1 224 219.10 USD
Germany
year 2016
3 projects
amount 0.00 USD
disbursement 1 389 058.90 USD
Program for decentralisation and local development
year 2016
1 project
amount 0.00 USD
disbursement 14 623.50 USD
Macroeconomic advice for poverty reduction
year 2016
1 project
amount 0.00 USD
disbursement 333 803.40 USD
Program for decentralisation and local development
year 2016
1 project
amount 0.00 USD
disbursement 1 040 632.00 USD
Japan
year 2016
1 project
amount 27 793.43 USD
disbursement 27 793.40 USD
TC Aggregated Activities
year 2016
1 project
amount 27 793.43 USD
disbursement 27 793.40 USD
Totals
year 2016
5 projects
amount 27 793.43 USD
disbursement 2 641 071.40 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
Canada
year 2017
1 project
amount 4 483.48 USD
disbursement 3 730 903.55 USD
Support to the Increase of Internal Revenues in Benin (PAARIB)/Projet d'appui à l'accroissement des recettes intérieures du Bénin (PAARIB)
year 2017
1 project
amount 4 483.48 USD
disbursement 3 730 903.55 USD
European Commission
year 2017
2 projects
amount 3 381 805.89 USD
disbursement 3 381 805.89 USD
Programme d'Appui au Développement Territorial
year 2017
1 project
amount 1 127 268.63 USD
disbursement 1 127 268.63 USD
Contrat de bonne gouvernance et de développement au Benin 2016-2020
year 2017
1 project
amount 2 254 537.26 USD
disbursement 2 254 537.26 USD
France
year 2017
2 projects
amount 100 326.91 USD
disbursement 100 326.91 USD
Gouvernement et société civile, général-Politique et administration fiscales
year 2017
1 project
amount 28 181.72 USD
disbursement 28 181.72 USD
Gouvernement et société civile, général-Politique et administration fiscales
year 2017
1 project
amount 72 145.19 USD
disbursement 72 145.19 USD
Germany
year 2017
2 projects
amount 3 043 625.30 USD
disbursement 444 948.85 USD
Programme to strengthen key governance structures
year 2017
1 project
amount 0.00 USD
disbursement 87 386.38 USD
Program for decentralisation and local developpement
year 2017
1 project
amount 3 043 625.30 USD
disbursement 357 562.47 USD
Totals
year 2017
7 projects
amount 6 530 241.58 USD
disbursement 7 657 985.20 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
Canada
year 2018
1 project
amount 0.00 USD
disbursement 2 541 714.81 USD
Support to the Increase of Internal Revenues in Benin (PAARIB)/Projet d'appui à l'accroissement des recettes intérieures du Bénin (PAARIB)
year 2018
1 project
amount 0.00 USD
disbursement 2 541 714.81 USD
European Commission
year 2018
5 projects
amount 4 720 910.00 USD
disbursement 5 425 370.00 USD
GGDC 2016-2020
year 2018
1 project
amount 3 540 680.00 USD
disbursement 3 540 680.00 USD
PADT 2017-2022
year 2018
1 project
amount 1 180 230.00 USD
disbursement 1 180 230.00 USD
Fourniture de matériels informatiques et d'équipements, avec prestations associées (installation, configuration, formation), pour le Datacenter du Min
year 2018
1 project
amount 0.00 USD
disbursement 324 810.00 USD
Fourniture de matériels informatiques et d'équipements, avec prestations associées (installation, configuration, formation), pour le Datacenter du Min
year 2018
1 project
amount 0.00 USD
disbursement 365 890.00 USD
Recrutement d'un Cabinet d'études en vue de l'élaboration de fiches de poste et de contrats de performance pour l'Unité de gestion de la Réforme (UGR)
year 2018
1 project
amount 0.00 USD
disbursement 13 760.00 USD
France
year 2018
2 projects
amount 106 219.76 USD
disbursement 106 219.76 USD
Gouvernement et société civile, général-Recouvrement de l'impôt
year 2018
1 project
amount 23 604.39 USD
disbursement 23 604.39 USD
Gouvernement et société civile, général-Recouvrement de l'impôt
year 2018
1 project
amount 82 615.37 USD
disbursement 82 615.37 USD
Germany
year 2018
2 projects
amount 0.00 USD
disbursement 1 314 771.90 USD
Programme to strengthen key governance structures
year 2018
1 project
amount 0.00 USD
disbursement 217 584.41 USD
Programme for Decentralisation and Local Development
year 2018
1 project
amount 0.00 USD
disbursement 1 097 187.49 USD
South Korea
year 2018
1 project
amount 14 177.00 USD
disbursement 14 177.00 USD
AEO Trade Facilitation Workshop
year 2018
1 project
amount 14 177.00 USD
disbursement 14 177.00 USD
Japan
year 2018
1 project
amount 11 291.42 USD
disbursement 11 291.42 USD
TC AGGREGATED ACTIVITIES
year 2018
1 project
amount 11 291.42 USD
disbursement 11 291.42 USD
Totals
year 2018
12 projects
amount 4 852 598.18 USD
disbursement 9 413 544.89 USD

Resources

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