Burkina Faso

Type of profile
Country
Overview

Recent reform steps

In 2015, tax authorities of Burkina Faso implemented taxpayer segmentation in order to improve VAT compliance by combating revenue loss in the small-enterprise segment. However, the unstable situation affecting the country in 2014 and 2015 meant that the effects of this sweeping administrative measure did not register until 2016. Worth noting are the recent revenue collection strategies implemented, with the adoption of urgent quick-win measures, including the following:

  • Strengthened monitoring of tax billing and collection operations;
  • Strengthened tax management with regular updating of the taxpayer database and close monitoring of the main taxes (VAT, corporate tax, etc.);
  • Special annual spot-check operations;
  • Improvement of the tax compliance spot-check database, by inputting all VAT returns and centralising and analysing the main customer lists;
  • Organisation of tax research and investigation operations at major construction sites and mines, focusing particularly on taxpayers filing credit or ‘nil’ VAT returns.

Progress achieved & good practices

With regard to domestic revenue mobilisation, the General Tax Department has seen an increase in its capital funds and the funds appropriated in the context of the implementation of its priority action programme.

The General Tax Department has been improved, with the establishment of a second department for medium-sized enterprises, which is responsible for companies reporting an annual pre-tax turnover of XOF 50 million or more, and the creation of a tax research and investigation department.

Policy coherence for development

 

Outlook & strategic priorities

The main challenges for 2017 were to:

  • Mobilise the tax revenues required by the Finance Act, amounting to XOF 1.315.495.336.000 for the tax year 2017, of which XOF 720,688 billion is assigned to the General Tax Department;
  • Operationalise the standardised billing procedure introduced in the country by the Finance Act in 2014.

Resources

There are no resources available.

DRM Project Data as Recipient

all
2015
2016
2017
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
France
year all
3 projects
amount 760 422.93 USD
disbursement 207 509.07 USD
Expertise technique dans le domaine de la gouvernance financière . Assistance technique dans le domaine fiscal
year 2015
1 project
amount 203 000.00 USD
disbursement 203 000.00 USD
FERC-Financement d’un ETI Direction Générale des Douanes
year 2016
1 project
amount 552 913.86 USD
disbursement 0.00 USD
Gouvernement et société civile, général-Recouvrement de l'impôt
year 2017
1 project
amount 4 509.07 USD
disbursement 4 509.07 USD
Germany
year all
9 projects
amount 4 195 747.26 USD
disbursement 2 355 325.41 USD
Advising of the Ministry of Economy and Finance
year 2015
1 project
amount 0.00 USD
disbursement 100 960.00 USD
Decentralisation and Municipal Development
year 2015
1 project
amount 1 247 920.00 USD
disbursement 577 950.00 USD
Strengthening of Good Financial Governance in Burkina Faso
year 2015
1 project
amount 693 290.00 USD
disbursement 62 870.00 USD
Advising of the Ministry of Economy and Finance
year 2016
1 project
amount 0.00 USD
disbursement 8 816.00 USD
Decentralisation and Municipal Development
year 2016
1 project
amount 0.00 USD
disbursement 529 354.40 USD
Strengthening of Good Financial Governance in Burkina Faso
year 2016
1 project
amount 0.00 USD
disbursement 186 970.30 USD
Decentralisation and Municipal Development
year 2017
1 project
amount 2 254 537.26 USD
disbursement 387.16 USD
Strengthening of Good Financial Governance in Burkina Faso
year 2017
1 project
amount 0.00 USD
disbursement 233 161.95 USD
Decentralisation and Municipal Development
year 2017
1 project
amount 0.00 USD
disbursement 654 855.60 USD
Switzerland
year all
3 projects
amount 3 451 426.25 USD
disbursement 1 351 324.20 USD
Technical Assistance, Tax Reform (2009.2013)
year 2015
1 project
amount 0.00 USD
disbursement 15 400.00 USD
BF: Technical Assistance to the Tax Authorities in Burkina Faso, Phase II 2016-2020
year 2016
1 project
amount 3 451 426.25 USD
disbursement 268 518.90 USD
Technical assistance for the Central Tax Administration, Phase II
year 2017
1 project
amount 0.00 USD
disbursement 1 067 405.30 USD
Japan
year all
2 projects
amount 73 678.93 USD
disbursement 73 588.90 USD
TC AGGREGATED ACTIVITIES
year 2015
1 project
amount 15 730.00 USD
disbursement 15 640.00 USD
TC Aggregated Activities
year 2016
1 project
amount 57 948.93 USD
disbursement 57 948.90 USD
European Commission
year all
4 projects
amount 9 638 146.76 USD
disbursement 9 779 055.34 USD
Contrat de bonne gouvernance et de développement - Burkina Faso
year 2017
1 project
amount 4 565 437.94 USD
disbursement 4 565 437.94 USD
Assistance technique pour la mise en œuvre du Sous-programme Finances publiques du PAGPS
year 2017
1 project
amount 0.00 USD
disbursement 140 908.58 USD
Appui à la mise en ouevre des programmes suivants de la politique nationale de l'eau: Gouvernance, eau potable, assainissement des eaux usées et excréta, gestion intégrée des ressourecsen eau.Indicateur 2.1: Taux de recouvrement de la CFE.
year 2017
1 project
amount 507 270.88 USD
disbursement 507 270.88 USD
Contrat de bonne gouvernance et de développement - Burkina Faso
year 2017
1 project
amount 4 565 437.94 USD
disbursement 4 565 437.94 USD
Italy
year all
1 project
amount 10 108.22 USD
disbursement 10 108.22 USD
Training activity for officials from Burkina Faso
year 2017
1 project
amount 10 108.22 USD
disbursement 10 108.22 USD
Totals
year all
22 projects
amount 18 129 530.35 USD
disbursement 13 776 911.14 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
France
year 2015
1 project
amount 203 000.00 USD
disbursement 203 000.00 USD
Expertise technique dans le domaine de la gouvernance financière . Assistance technique dans le domaine fiscal
year 2015
1 project
amount 203 000.00 USD
disbursement 203 000.00 USD
Germany
year 2015
3 projects
amount 1 941 210.00 USD
disbursement 741 780.00 USD
Advising of the Ministry of Economy and Finance
year 2015
1 project
amount 0.00 USD
disbursement 100 960.00 USD
Decentralisation and Municipal Development
year 2015
1 project
amount 1 247 920.00 USD
disbursement 577 950.00 USD
Strengthening of Good Financial Governance in Burkina Faso
year 2015
1 project
amount 693 290.00 USD
disbursement 62 870.00 USD
Switzerland
year 2015
1 project
amount 0.00 USD
disbursement 15 400.00 USD
Technical Assistance, Tax Reform (2009.2013)
year 2015
1 project
amount 0.00 USD
disbursement 15 400.00 USD
Japan
year 2015
1 project
amount 15 730.00 USD
disbursement 15 640.00 USD
TC AGGREGATED ACTIVITIES
year 2015
1 project
amount 15 730.00 USD
disbursement 15 640.00 USD
Totals
year 2015
6 projects
amount 2 159 940.00 USD
disbursement 975 820.00 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
France
year 2016
1 project
amount 552 913.86 USD
disbursement 0.00 USD
FERC-Financement d’un ETI Direction Générale des Douanes
year 2016
1 project
amount 552 913.86 USD
disbursement 0.00 USD
Germany
year 2016
3 projects
amount 0.00 USD
disbursement 725 140.70 USD
Advising of the Ministry of Economy and Finance
year 2016
1 project
amount 0.00 USD
disbursement 8 816.00 USD
Decentralisation and Municipal Development
year 2016
1 project
amount 0.00 USD
disbursement 529 354.40 USD
Strengthening of Good Financial Governance in Burkina Faso
year 2016
1 project
amount 0.00 USD
disbursement 186 970.30 USD
Switzerland
year 2016
1 project
amount 3 451 426.25 USD
disbursement 268 518.90 USD
BF: Technical Assistance to the Tax Authorities in Burkina Faso, Phase II 2016-2020
year 2016
1 project
amount 3 451 426.25 USD
disbursement 268 518.90 USD
Japan
year 2016
1 project
amount 57 948.93 USD
disbursement 57 948.90 USD
TC Aggregated Activities
year 2016
1 project
amount 57 948.93 USD
disbursement 57 948.90 USD
Totals
year 2016
6 projects
amount 4 062 289.04 USD
disbursement 1 051 608.50 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Commission
year 2017
4 projects
amount 9 638 146.76 USD
disbursement 9 779 055.34 USD
Contrat de bonne gouvernance et de développement - Burkina Faso
year 2017
1 project
amount 4 565 437.94 USD
disbursement 4 565 437.94 USD
Assistance technique pour la mise en œuvre du Sous-programme Finances publiques du PAGPS
year 2017
1 project
amount 0.00 USD
disbursement 140 908.58 USD
Appui à la mise en ouevre des programmes suivants de la politique nationale de l'eau: Gouvernance, eau potable, assainissement des eaux usées et excréta, gestion intégrée des ressourecsen eau.Indicateur 2.1: Taux de recouvrement de la CFE.
year 2017
1 project
amount 507 270.88 USD
disbursement 507 270.88 USD
Contrat de bonne gouvernance et de développement - Burkina Faso
year 2017
1 project
amount 4 565 437.94 USD
disbursement 4 565 437.94 USD
France
year 2017
1 project
amount 4 509.07 USD
disbursement 4 509.07 USD
Gouvernement et société civile, général-Recouvrement de l'impôt
year 2017
1 project
amount 4 509.07 USD
disbursement 4 509.07 USD
Germany
year 2017
3 projects
amount 2 254 537.26 USD
disbursement 888 404.71 USD
Decentralisation and Municipal Development
year 2017
1 project
amount 2 254 537.26 USD
disbursement 387.16 USD
Strengthening of Good Financial Governance in Burkina Faso
year 2017
1 project
amount 0.00 USD
disbursement 233 161.95 USD
Decentralisation and Municipal Development
year 2017
1 project
amount 0.00 USD
disbursement 654 855.60 USD
Italy
year 2017
1 project
amount 10 108.22 USD
disbursement 10 108.22 USD
Training activity for officials from Burkina Faso
year 2017
1 project
amount 10 108.22 USD
disbursement 10 108.22 USD
Switzerland
year 2017
1 project
amount 0.00 USD
disbursement 1 067 405.30 USD
Technical assistance for the Central Tax Administration, Phase II
year 2017
1 project
amount 0.00 USD
disbursement 1 067 405.30 USD
Totals
year 2017
10 projects
amount 11 907 301.31 USD
disbursement 11 749 482.64 USD