SENEGAL

The tax system of Senegal is modern and inherited from the former coloniser, France. The history of the tax system shows that it has developed towards fairer taxation and a more equitable distribution of taxes as shown by the reforms in the past years. However, a narrow tax base indicates that there is still room for improvement of the fairness of the tax system in Senegal. Main challenges facing Senegal extensive informal economy and a narrow tax base and large amount of revenues forgone due to tax exemptions (3 - 4% of the country's GDP).

  • 2015
  • 2016
  • PROGRESSIVE TAX SYSTEM
    5
  • SUFFICIENT REVENUES
    6
  • EFFECTIVE TAX ADMINISTRATION
    8
  • PRO-POOR PUBLIC SPENDING
    7
  • ACCOUNTABLE PUBLIC FINANCES
    5
  • WELL GOVERNED TAX EXEMPTIONS
    7
  • PROGRESSIVE TAX SYSTEM
    5
  • SUFFICIENT REVENUES
    6
  • EFFECTIVE TAX ADMINISTRATION
    8
  • PRO-POOR PUBLIC SPENDING
    7
  • ACCOUNTABLE PUBLIC FINANCES
    5
  • WELL GOVERNED TAX EXEMPTIONS
    7
0-2
2-4
4-6
6-8
8-10
unfair
fair