Public revenue mobilisation support project, study on tax and customs incentives (
2021
-
2023
)

Economics and statistics Madagascar
African Development Bank

The objective of the mission was to carry out an in-depth and comprehensive cost-benefit analysis of tax incentives to gain better control of the tax base. It was designed to: (i) carry out a diagnosis of the tax incentive systems in force, (ii) assess their economic impacts and their effectiveness (quantitative analysis of the direct and indirect
effects initially expected), and (iii) propose solutions for rationalising the existing tax systems with a view to achieving a ratio of own revenues to GDP of at least 18% by 2025.