The budget transparency report published by the US State Department indicates that Chad is among the countries with “no significant progress”. 16 African states, including seven from ECOWAS, meet the minimum tax transparency requirements as defined by Washington.

As part of the 2021 edition of its budget transparency report, the US State Department took into account 141 countries around the world. Côte d'Ivoire, Togo and Burkina Faso are among the countries meeting the minimum requirements for budget transparency. These three countries are the only ones in WAEMU to be part of the first category of classification, comprising countries that regularly publish reliable and accessible budgets and financial documents. A total of 16 African countries are included in this group, seven of which are part of ECOWAS. In addition to the countries already mentioned, we find South Africa, Botswana, Cape Verde, Gambia, Ghana, Kenya, Mauritius, Morocco, Namibia, Nigeria, Seychelles, Tunisia and 'Uganda. Chad is one of the countries that has not seen any significant progress.

This classification is a reminder of the efforts made by African States to improve their tax transparency in a process of cleaning up their public expenditure and fighting against corruption. To this end, two countries, Nigeria and The Gambia, have made significant progress by joining this year the category of countries meeting the minimum requirements of budget transparency. Apart from this category, two others have been established by Washington DC, namely: the group of countries that have made significant progress and that of those that have not made significant progress in tax transparency. 12 African countries, including two from WAEMU (Benin, Guinea) are part of the second group and 25 countries are part of the third group.