• Overall Progressivity
• Personal Income Tax
• Wealth Taxes
• Value Added Tax/Sales Tax
• Trade taxes
• Presumptive/Turnover Tax
• Corporate Income Tax

• Tax Revenues
• Revenues from Extractive Industries
• Tax Payers

• Organization
• Administration
• Resources
• Oversight

• Agriculture
• Education
• Healthcare

• Tax System Transparency
• Information Availability on Companies
• Audit
• Budget Documentation
• Citizens’ Engagement

• Governance
• Transparency

The personal income tax system underwent a reform that was beneficial mainly for the high income earners as the highest tax rates were lowered, while the lowest were raised. Improvements are also needed regarding the corporate income tax as most revenues are collected from a small number of companies, reflecting a narrow tax base and concentration of the tax burden on a limited number of payers.

• Overall Progressivity
  7
• Personal Income Tax
  10
• Wealth Taxes
  0
• Value Added Tax/Sales Tax
  4
• Trade taxes
  0
• Presumptive/Turnover Tax
  8
• Corporate Income Tax

Senegal's tax revenues are above 18% of GDP, which is the best performance in the East African Community. However, Senegal is losing significant revenues to tax exemptions (4% of GDP in 2012). This revenue lost needs to be reviewed if Senegal is to reach the level of revenue collection of the developed countries.

• Tax Revenues
  3
• Revenues from Extractive Industries
  5
• Tax Payers
  10

The tax administration in Senegal is mainly concentrated in Dakar, which decreases the efficiency of tax collection in other regions. It also operates under different ministries, which makes it more complicated to manage and coordinate. The tax administration is relatively successful in collecting tax revenues, although the coverage of the tax system must be expanded further.

• Organization
  5
• Administration
  10
• Resources
  10
• Oversight
  5

Senegal meets the international standard for education spending set by the Incheon Declaration at 15% of the total tax revenues. It however needs to increase the expenditure on healthcare as the current spending is lower compared to the previous years.

• Agriculture
  10
• Education
  10
• Healthcare
  1

In Senegal, various reforms have been passed to improve the transparency of the tax system (e.g. publication of revenues forgone due to tax exemptions). However, the changes are not fully reflected in practice. There is therefore a necessity to adopt a law ensuring access to information that would strenghten the citizens' rights to information.

• Tax System Transparency
  7
• Information Availability on Companies
  0
• Audit
  0
• Budget Documentation
  6
• Citizens’ Engagement
  10

Since 2008, Senegal publishes information about tax exemptions and the revenues lost, which makes the system very transparent. However, improvements are still needed in terms of timely publication of the data. To improve the management of the tax exemptions, they should be subject to a parliamentary oversight.

• Governance
  4
• Transparency
  10