Djibouti’s low and declining tax-to-GDP ratio underscores the need for well-designed tax policy reforms. Against this backdrop, the authorities requested capacity development support from the IMF’s Fiscal Affairs Department to identify reform options and priorities. The program focuses on income taxes, value-added taxes, and property taxes, and includes technical training on the estimation and reporting of tax expenditures.
Sebastien Leduc (Sun,) studied this question.