BURKINA FASO: Strengthening of Fiscal Revenues for the Municipality of Ouagadougou

Burkina Faso's decentralization process began with the Constitution of 1991 and was followed by the Code des Collectivités Territoriales of 2004. In the years since, the city of Ouagadougou has been increasing its own revenues, mainly through taxes, and has been using them to self-finance the rehabilitation of infrastructure needed to render basic services. According to a previously funded PPIAF activity - the Public Expenditure and Financial Accountability (PEFA) study - Ouagadougou's public financial management scored satisfactorily. However, given that Quagadougou is expected to continue to grow rapidly, the city needs to ensure that its tax collection system operates efficiently and effectively; thus the municipality of Ouaga solicited PPIAF support for a study that would review the effectiveness of the city's tax collection system, recommending areas for change.