First visit to study tax expenditures in the Republic of Guinea

February 25, 2018 > March 02, 2018, Conakry

Visit by Anne-Marie Geourjon (FERDI) and Emilie Caldeira (CERDI-Université Clermont-Auvergne) as part of the project to support the evaluation of tax expenditures in the Republic of Guinea.

As part of the European Union (EU) budget support program in Guinea (2017-2019), the EU is supporting the Republic of Guinea in its objective of increasing revenue mobilization through a tax administration reform project (PARAF project).

Mandated by the EU, Expertise France undertakes to carry out, with the support of FERDI (Foundation for Studies and Research on International Development) as a partner, the evaluation of tax expenditures in the Republic of Guinea. 


In agreement with the project managers and the authorities, the aims of the first visit were to present the concept of tax expenditures in general, and the framework of the method to be used for the study, to ensure that FERDI had all the tax texts available, to present and explain the nature of the information requested in the questionnaire sent by FERDI before the visit, and to collect as much information as possible.

People met :

The visit was hosted by the Minister of the Budget, Mohamed Lamine Doumbouya. The participants met Toumany Sangare (Director General of Customs), Aboubacar Makissa Camara (National Tax Director), and Esperanza Arrizabalaga Vena (Programme Officer at the European Union Delegation in the Republic of Guinea). The visit was supported by Jacques Maffre (in charge of the Administrative and Fiscal Reform Support Project (PARAF) for Expertise France), and José Sangenis (Head of Mission for Deloitte of the Public Finance Reform Support Program (PARAF) for the customs component).

The participants held several working meetings with the various departments involved in the tax expenditure evaluation exercise: at the National Tax Directorate and at the National Customs Directorate.

Two members who were approached to be part of the future structure in charge of the evaluation of tax expenditures and their analysis participated in the work of the mission.

Also, a seminar was organized by the National Tax Directorate (DNI) to present and discuss the notion of tax expenditure, the advantages and disadvantages of the approach, and the conditions necessary for the sustainability of the exercise.


The following deliverables are expected from FERDI:

  • A first report evaluating tax expenditures in the Republic of Guinea for the main national taxes.
  • A methodological guide to describe and promote the appropriation of the exercise by local authorities.Achievements 


  • Expertise France