Second visit to support the implementation of the third tax expenditure evaluation exercise in the Republic of Guinea

June 23, 2019 > June 28, 2019, Conakry

Visit by Emilie Caldeira (University of Clermont Auvergne, CNRS, CERDI) and Bertrand Laporte (University of Clermont Auvergne, CNRS, CERDI).

This visit was carried out as part of the project to support the evaluation of tax expenditures in the Republic of Guinea, for which Expertise France commissioned FERDI.

The objectives of this visit were to:

  1. Confirm/adjust the Reference Tax System (RTS) and matrix updated during the first visit.
  2. Complete the assessment of the budgetary cost of tax expenditures carried out upstream with the team (National Tax Directorate data) and by FERDI (National Customs Directorate data).
  3. Train the Guinea Budget Ministry team in assessing customs tax expenditures.
  4. Collect the data available for the economic and social impact analysis.


  • Expertise France