Research in Brief

Tax Harmonisation Policy within the West African Economic and Monetary Union: Analysis and Prospects

Research in Brief 154

Since 1994, the West African Economic and Monetary Union (WAEMU) has been engaged in an ambitious project to harmonise its members’ domestic tax systems. Including both indirect and direct taxation, this project has targeted value-added tax (VAT), excise duties, corporate income tax, tax on income from movable capital and rules on double taxation.

This study focuses on the WAEMU bodies responsible for the development and implementation of tax harmonisation standards. It also details the objectives assigned to this tax harmonisation policy, so that it can be better evaluated.

Summary of ICTD Working Paper 200.

Authors

Raïssatou Joëlle Traore

Joëlle Traore Raïssatou is an International Tax Researcher and Consultant, and she specialises in African tax and tax policies. She is also a PhD candidate in Law at the Institut de recherche juridique de la Sorbonne (IRJS; The Sorbonne Institute of Legal Research), which is responsible for the Department of Public and Tax Law at the Sorbonne Law School (Panthéon-Sorbonne University [Paris-I]).
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Publication Details

Publisher: Institute of Development Studies
Date: March 2025
Citation: Traore, R.J. (2025) Tax Harmonisation Policy within the West African Economic and Monetary Union: Analysis and Prospects, ICTD Research in Brief 154, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2025.017
Research theme:
Keywords: tax harmonisation, tax policy, West Africa, West African Economic and Monetary Union