Tax System for Sustainable Development Goals in West Africa: by Abdelganiou OURO-ADOI

Introduction

Adopted in September 2015 by the United Nations, the Sustainable Development Goals (SDGs), whose deadline is set for 2030, indicate the way forward to achieve a better life for all by addressing global challenges, particularly those related to poverty, inequality, climate, environment, peace, etc. The SDGs consist of 17 goals including SDG No.1 which aims to fight against poverty, improve access to basic services and reduce the proportion of the most vulnerable people, especially women and children.

To meet these constantly growing needs (health, food, education, employment, infrastructure, etc.) in a context of scarcity of external resources (official development aid, loans, etc.) – scarcity exacerbated by the COVID-19 pandemic – African countries can only count on fiscal resources which constitute the most stable and sovereign source of financing their development. However, despite the many tax reforms undertaken over the years, most West African countries have a Tax/GDP ratio below 20% and a very slow revenue growth rate in comparison to other regions of the world. In view of this worrying observations, will these countries manage to achieve SDG No.1 by 2030? Read more …