Second visit to study tax expenditures in the Republic of Guinea

April 15, 2018 > April 21, 2018, Conakry

This visit, by Anne-Marie Geourjon and Emilie Caldeira, followed the one organized in February 2018, as part of the project to support the evaluation of tax expenditures in the Republic of Guinea.

Study of tax expenditures 

This study, conducted by FERDI, aimed to carry out the first exercise to assess the budgetary cost of tax expenditures in the Republic of Guinea. This exercise, carried out in 2016, should be linked to the next finance law, due in 2019.

In agreement with the project managers and authorities, this visit had three objectives:

  • Finalize the inventory of the derogatory tax regimes in force in 2016 for the taxes withheld in this first assessment, i.e. income tax (IR), corporation tax (CIT), minimum flat-rate tax (MFT), income tax on movable capital (IRCM), VAT, excise duties, and customs duties (DFI).
  • Identify out of these measures those which are tax expenditures that: (i) constitute a deviation from the norm (benchmark tax system, SFR), (ii) result in a loss of revenue for the State.
  • Clarify some points regarding the data obtained during the first visit.

Next Steps

The next FERDI visit was to take place in the last week of May 2018. Its objective were to be: (1) to submit the report on tax expenditures for 2016, as well as a methodological guide, (2) to provide training in the conduct of this exercise, which should be repeated the following year by the team identified at the Budget Ministry.


  • Expertise France