First mission to support the implementation of the third tax expenditure evaluation exercise in the Republic of Guinea

As part of the project to support the reform of the tax administration (PARAF) and strengthen the audit bodies (RECOR II) in Guinea, Expertise France and the European Union delegation signed a new contract in August 2018 for support to the tax administration and financial governance (PACCAF Project).

La Ferdi was commissioned by Expertise France to support the third exercise to assess the budgetary cost of tax expenditures in the Republic of Guinea for 2018 and to carry out an economic and social impact analysis of some of these tax expenditures.

The visit by Anne-Marie Geourjon (FERDI), and Emilie Caldeira (University Clermont Auvergne, CNRS, CERDI) was the first of three planned visits.

The objectives were :

• Stabilizing the institutional framework for the evaluation of 2018 tax expenditures and the sustainability of the project.
• Updating the Reference Tax System (RTS) and the matrix of derogations implemented in 2017 (updating of legal bases, collection of new texts, and identification of tax expenditures for 2018).
• Collecting available data.