Djibouti: Upgrading Tax Policy

Djibouti: Upgrading Tax Policy
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Volume/Issue: Volume 2026 Issue 018
Publication date: March 2026
ISBN: 9798229042093
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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Economics- Macroeconomics , Public Finance , Taxation - General , Tax policy , value added tax , wage tax , personal income tax , tax incentives , tax policy unit , Tax policy units , Income and capital gains taxes , Income tax systems , Personal income tax , Tax units

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Summary

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.

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