Fiscal reforms and income inequalities in Sénégal and Burkina Faso a comparative study
Introduction
The West african economic and monetary union created in 1994 had for main objective the reinforcement of the competitiveness of the member states by harmonizing their economic legislations. In 1995 indirect tax harmonization were adopted by a refitting of the nominal and effective protections of the community firms. The countries decided to strengthen their fiscal systems for a better interior resource mobilization, notably by the indirect taxes, the enlargement of the fiscal bases and the decrease of tax rates. Therefore Senegal and Burkina adopted the reforms instituted within the union. The regulation of exchanges within the union institutes a transient preferential tariff regime between countries of the union and precise the way it must be financed.