Tax reform in C��te d'Ivoire

In order to mobilize more tax revenues and also to fight against the informal sector the State of Côte d'Ivoire has proceeded to a tax reform. The said reform concerns a category of taxpayers: They are the SMEs. More than 80% of these companies operate in the informal sector which prevents the State from apprehending them thus causing a shortfall in terms of tax revenue.To remedy this a reform of the tax regimes has been carried out. These new regimes now cover all activities on Ivorian territory.