October 2018: CowaterSogema wins new project to improve tax expenditure management in Niger


Working in collaboration with the Ministry of Finance of Niger, and supported by the World Bank, this project will strengthen the Ministry’s capacity to evaluate and forecast tax expenditure. Tax expenditure relates to tax incentives, rebates and exemptions that governments often grant to stimulate investment, but if left unchecked can leave a large and growing hole in the government budget often without the expected benefits. This project will support the Ministry of Finance to improve their tax expenditure management and foster greater tax policy transparency in Niger. In addition, the Ministry of Finance will ensure compliance with the West African Monetary and Economic Union (UEMOA) Transparency Code Directive of 2009, through the production of an annual tax expenditure report in line with best-practice.


As a Canadian leader in the field of public financial management, CowaterSogema International will, over the course of two years, provide high quality technical assistance and project management support to ensure the project’s objectives are achieved.  Together with the Ministry of Finance, a Benchmark Tax System will be mapped that will subsequently allow for the alignment of tax expenditure evaluation and forecasting methods with international best practice. A priority of the project will be capacity building which will be carried out in a number of ways: classroom-based training, on-the-job training and supervision, and mentorship. During the two year period, the annual tax expenditure reporting exercises will offer an opportunity to ensure these new skills and practices are fully institutionalised ensuring sustainability of the project’s objectives.


The project is projected to begin in the autumn of 2018 and will be completed in 2020.