The draft regional matrix for evaluating tax expenditures in the ECOWAS-UEMOA region was adopted last week. This was at the end of the regional seminar on the management of tax incentives in West Africa and the definition of the value added tax (VAT) reference system, which was held in Abidjan from June 20 to 22.

The draft tax expenditure evaluation matrix will serve as the legal basis for defining the regional VAT reference system./05/09 of May 27, 2009 amended by Directive n°C/DIR.2/12/17 of December 14, 2017 on the harmonization of Member States' legislation on VAT. According to Minister Moussa Sanogo, it will work to establish a tax system of reference. In other themes, it is to ensure that all states have the same measuring instrument from which they can assess the volume of facilities offered by some or others.